• SME Tax News
  • Tax Data
  • Explore
  • Tax Tools and Calcs
  • CPD Courses
    • CPD for lunch: webcasts
    • CPD Events
  • Virtual Tax Partner ®
  • Login or out
  • Register or Subscribe
  • Home
  • Starting In Business
  • Self Employed
    • What expenses can I claim?
      • Tax rules for different trades & professions
    • Essential know-how
    • Making Tax Digital
  • Partnerships
  • Incorporation
  • Directors
    • What expenses can I claim?
    • Tax-efficient remuneration
    • Essential know-how
  • Companies
    • Running the business
    • Reorganisations
    • Ceasing trading
    • Essential know-how
    • SEIS & EIS & SITR
    • R & D & Patent Box
    • Creative Industry Zone
  • Employers
    • Employee expenses
    • Employee benefits
    • Essential know-how
    • Real Time Information
  • Disguised Remuneration Zone
  • Capital Allowances
  • Private Client & Estate Planning
    • Capital Gains Tax
    • Inheritance Tax
    • Income, claims & reliefs
    • Trusts & Estates
  • Land & Property
  • Overseas & Residence
  • Devolved Taxes
    • Wales
    • Scotland
    • Northern Ireland
  • Penalties & Compliance
    • Penalties
    • Compliance
    • Appeals
  • Investigations & Enquiries
    • Disclosure opportunities
    • A tax inspector calls...
    • Investigation news
  • More Tax Guides
    • Holiday Fun
    • COVID-19
    • Autumn Budget 2024
    • Spring Budget 2024
    • Autumn Statement 2023
  • Gift Aid
  • VAT
    • VAT News & Cases
    • VAT
    • Making VAT Digital
  • Contact Us
  • About
  • Archived SME News
  1. You are here:  
  2. Home
  3. Devolved Taxes
  4. Scotland

Scotland

The guides and checklists in this section of the Practical Tax Database cover Scottish Tax. This section of the site is developing as the new legislation develops.

Articles
Title
Scottish Landfill Tax
Scottish Taxes: What's New 2025? : Login or subscribe to read more...
LBTT: Multiple Dwellings Relief : Login or subscribe to read more...
Scottish LBTT Rates
Statutory Review by Revenue Scotland : Login or subscribe to read more...
Scottish Income Tax Rates
Scottish Income Tax: Am I a Scottish taxpayer? : Login or subscribe to read more...
Scottish Income Tax: Trusts & Estates : Login or subscribe to read more...
LBTT vs SDLT: Comparing the rates and additional dwellings charge : Login or subscribe to read more...
LBTT: Additional Dwelling Supplement : Login or subscribe to read more...
LBTT: Land and Buildings Transaction Tax : Login or subscribe to read more...
Scottish Income Tax : Login or subscribe to read more...
Scottish plastic bag charge (VAT)

 

🖨️ Print this page

 

Login

 

What's new?

  • Ross Martin Tax: SME Tax Update 15 May 2025
  • Loan novation resulted in Income Tax charge
  • FTT denies sideways loss relief
  • Online maths tests not VAT exempt
  • Private Residence Relief granted on £27 million disposal
  • Spotlight 70: VAT grouping structure arrangements used by care providers
  • Land Remediation Relief (LRR)
  • Another decrease in HMRC's interest rate
  • Ross Martin Tax: SME Tax Update 8 May 2025
  • Distribution of share premium was subject to Income Tax
  • IHT chargeable on gifts made with reservation
  • HMRC's productivity down, costs up and businesses hurt, say MPs
  • Changes to share stamp taxes planned
  • Employment-Related Securities Bulletin April 2025
  • Mandatory payrolling of benefits from 2027: Briefing
  • Capital Allowances: What's new 2025-26
  • Supply of telematics devices for insurance VAT-exempt
  • Spotlight 69: Liquidation of an LLP used to avoid CGT
20:20 Expert Led CPD

© 2025 RossMartin.co.uk

Terms & Privacy