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Could a land value tax eventually replace business rates?

14 December 2018

Although unlikely to feature in this week's Scottish Budget, the publication of a new report from the Scottish Land Commission has added to the growing clamour for a new land value tax. Could this be an eventual replacement for business rates?

Assignment of £5bn Scottish VAT reliant on spending habits of just 360 households

13 December 2018

It's hard to believe, but around £5bn in VAT is assigned to Scotland based largely on the spending habits of just 360 Scottish households.

Scottish Budget: Squeezed middle earners brace for tax hikes

11 December 2018

Can we expect further divergence in tax rates between Scotland and the rest of the UK, and will middle earners be about to be hit the hardest? At this year's Scottish Budget on Wednesday, we'll find out.

Scottish Budget: are taxes set to rise north of the border?

13 December 2017

The Scottish finance secretary has already provided full details of the consultation on the income tax policy which Scotland may adopt from 6 April 2018.

Ross Stupart

Partner

Ross Stupart is a Partner and Corporate Tax adviser to UK and global privately owned businesses operating in a range of sectors including Construction, Retail, Manufacturing (including Food & Drink), Hospitality & Leisure and Technology.

Shirley McIntosh

Partner

Shirley has 25 years experience dealing with owner managed businesses, high net worth individuals and trusts.

Jim Burberry

Partner

Jim is RSM’s head of VAT and indirect taxes practice in Scotland. Jim is based in RSM’s Edinburgh office.

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