Capital taxes

This group of factsheets cover taxes on the disposal, generally by way of sale, of capital assets and the taxes due on death.

14 Dec 2018

The Scottish Budget key announcements

Finance Secretary Derek Mackay has delivered the 2019/20 Scottish Draft Budget.

05 Dec 2018

Committee warns small businesses 'could pay heavy price' for MTD

The Economic Affairs Committee has warned HMRC that small businesses 'could pay a heavy price' for Making Tax Digital for VAT.