Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

This week's opinion

10 May 2016
Issue: 4549 / Categories: Comment & Analysis

Devolved taxes come to the fore

I suspect that many readers in England and Wales have paid little attention to the process of fiscal devolution. After all they might say my practice is in south-east England so why do I need to bother with Scottish taxes?

That might have been a practical view while tax devolution was little more than a theory but it will no longer suffice. Even if all your clients live and do business in England they may have Scottish connections. They may have Scottish employees who will need a separate PAYE code and may soon be subject to different tax rates and allowances. Or they may hold or are considering buying property in Scotland. A standard advice letter on buying UK holiday property will no longer suffice if the property is in Scotland. Camilla Neil Martin’s article ‘Property empire spoiler’  is a timely reminder that we...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon