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Scottish Budget 2025/26 – Highlights

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.

Scottish Budget 2024/25

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.

Winter 2022/23 Newsletter

In our latest newsletter we look at end of year investment opportunities and whether you should consider contributing to your State Pension. We remind everyone of the new penalties for not paying and filling VAT on time and wish a fond farewell to two 1976 classmates.

Scotland’s Register of Persons Holding a Controlled Interest in Land

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.

Scottish Budget 2023/24 Summary

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.

Rent Freeze for Scottish Tenants

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