Clarifying the scope of the Scottish rate of Income Tax – Technical Note
LITRG has responded to an HMRC consultation on a Technical Note and draft legislation in respect of the Scottish Rate of Income Tax. LITRG notes that while this Technical Note, together with a previous one issued in May 2012, appears to have dealt with all current issues, inevitably further issues will arise, particularly when the Scottish Rate of Income Tax comes into force in April 2016. LITRG c...