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?
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.
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.
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 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 has 25 years experience dealing with owner managed businesses, high net worth individuals and trusts.
Jim is RSM’s head of VAT and indirect taxes practice in Scotland. Jim is based in RSM’s Edinburgh office.