Scotland the brave – Scottish Income tax changes proposed for 2020

The Scotland Act 2016 conferred on the Scottish Parliament the power to set all income tax rates and bands for the non‐savings non‐dividend (NSND) income of Scottish taxpayers. The responsibility for defining the income tax base, which includes the setting or changing of income tax reliefs and exemptions, including the Personal Allowance, remains with the … Continue reading Scotland the brave – Scottish Income tax changes proposed for 2020