Support and guidance on taxation under the devolved governments of the UK; Northern Ireland, Scotland and Wales.
There are better ways to deliver affordable housing than local rates of land transaction tax rates, says ICAEW in response to the Welsh Government’s consultation on local variation to LTT for second homes, short-term holiday lets and other additional residential properties.
ICAEW has responded to the draft Welsh Tax Acts etc (Power to Modify) Bill, which seeks to give the Welsh government more power to react to changes to SDLT.
Richard Jones assesses the recently announced tax incentives available for freeports around the UK.
Highlights from the broader tax news week ending 3 February, which includes: a restrained Scottish Budget in light of the coronavirus pandemic and HMRC publishes a Brexit edition of its Agent Update with guidance on postponed VAT accounting.
22 December 2020: Welsh Finance Minister Rebecca Evans has set out plans to spend £22bn in the financial year commencing 1 April 2021.
Highlights from the broader tax news week ending 22 December, which includes: guidance from HMRC on disguised remuneration schemes that avoid tax by selling business revenues to trusts, changes to land transaction tax and Royal Assent of the Taxation (Post-transition Period) Bill 2020.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
Guidance on the general rules for stamp duty land tax (SDLT), land and buildings transaction tax (LBTT) and land transaction tax (LTT) and their application to the acquisition of buy-to-let property.
Tax rates and tables updated to reflect measures announced in the Autumn Budget on 27 October 2021 and changes proposed in the Finance Bill 2022.
A full chapter providing a practical overview of Welsh income tax.
A full chapter providing a practical overview of Scottish income tax.
A chapter providing an outline of Land Transaction Tax (LTT), which applies to most transactions over land in Wales from 1 April 2018.
A chapter providing an outline of Land and Buildings Transaction Tax (LBTT) in Scotland.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
A response dated 21 March 2022 to a consultation published by the Welsh Government on 20 December 2021.
Comments made by ICAEW on 26 January 2022 in relation to the Welsh Tax Acts Etc. (Power to Modify) Bill 2022.
A response dated 15 October 2020 to a consultation published by the Welsh government on 16 July 2020.
A response dated 6 June 2019 to a consultation published by the Scottish government on 14 March 2019.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Authority responsible for the management and collection of Scotland's devolved taxes providing guidance on Land and Buildings Transaction Tax, Scottish Landfill Tax, LBTT and leases, and Air Departure Tax.
Official information on devolved taxes in Wales with links to further guidance on and rates for Landfill Disposals Tax, Land Transaction Tax, and income tax.
Information on the devolution of fiscal powers to the Scottish Parliament and the Welsh and Northern Irish Assemblies, including a timeline of milestones and forthcoming changes, and summaries describing the current status of devolved taxes in each region.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.