Posts Tagged Scotland

Shona Robison delivered her second Scottish Budget as Finance Secretary yesterday, 4 December 2024. We round up some of the highlights in our Scottish Budget review.

On 1 April 2024, criminal penalties for non-compliance with duties under the Register of Persons Holding a Controlled Interest in Land (“RCI”) came into force. We asked one of our professional colleagues, Louise Johnston, a Partner at leading law firm Turcan Connell, to outline the implications.

The Institute of Charted Accountants Scotland (ICAS) has made an interesting and very useful comparison of the 2023/24 Scottish…

The Scottish Budget plans for 2024/25 were announced by the new Scottish Finance Secretary, Shona Robison, on 19 December 2023 and included a new income tax band for higher earners in Scotland.

Following the extension for mandatory short term holiday let licensing there is now less than two months to go…

On 1 April 2022, the Register of Persons Holding a Controlled Interest in Land (“RCI”) came into being in Scotland. This will have implications for landowners and tenants.

The Scottish Budget plans for 2023/24 were announced on 15 December and included the freezing of tax thresholds and an increase in income tax.

The Scottish Government has introduced emergency legislation to protect tenants during the cost of living crisis. Implemented on 6 September…

With the growth of home working during the COVID pandemic, what you pay in tax could alter if you choose to live and work in different counties. And that includes England and Scotland.

Scottish businesses can receive financial support towards the purchase of a new or used electric vehicle.

If you host or operate a short-term and holiday let in Scotland you now need to apply for a licence.