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Tax reliefs for Scottish taxpayers

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The Scottish Rates of Income Tax (Consequential Amendments) Order, SI 2018/459, makes consequential amendments to various pieces of tax legislation to ensure that the new Scottish income tax rates and bands tax are taken into account in relation to: Gift Aid; pensions relief at source; marriage a

The Scottish Rates of Income Tax (Consequential Amendments) Order, SI 2018/459, makes consequential amendments to various pieces of tax legislation to ensure that the new Scottish income tax rates and bands tax are taken into account in relation to: Gift Aid; pensions relief at source; marriage allowance; residuary income of a deceased’s estate; state pension lump sums; transfer of assets abroad charge; and the requirement to notify chargeability to income tax.

The amendments will have effect for 2018/19 and subsequent tax years.

 

Issue: 1393
Categories: News
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