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RSM’s Scottish Budget reaction
Shirley McIntosh

28 January 2021

Shirley McIntosh, RSM’s Head of Tax in Scotland, comments on the 2021 Scottish Budget.

RSMs Scottish Budget predictions
Shirley McIntosh

27 January 2021

Shirley McIntosh, RSM's Head of Tax in Scotland comments ahead of the Scottish Budget.

Not a holiday home?
Shirley McIntosh

20 November 2020

With only around two months to go until the end of the EU withdrawal transition period, pressure is mounting on both sides to reach a deal on how the relationship between the UK and the EU will operate from 1 January 2021, but a no deal scenario remains a real possibility .

What costs a Scottish castle?
Shirley McIntosh

02 November 2020

The introduction of the SDLT surcharge for non-residents will narrow the gap between LBTT and SDLT. Find out what this means for you.

Scottish Budget passes with further tax divergence and a 'tourism tax' at the heart of it
Shirley McIntosh

01 February 2019

Despite rhetoric that the draft Scottish Budget might be voted down today, the SNP and the Greens have done a last-minute deal to get the draft fiscal plans through with some concessions.

Is LBTT helping to extend property ownership?
Shirley McIntosh

14 September 2018

It is now more than three years since land and buildings transaction tax (LBTT) was introduced in Scotland to replace stamp duty land tax (SDLT). Prior to its introduction on 1 April 2015, the structure and rates of the tax were published in November 2014. This encouraged a review of SDLT and significant changes were introduced in the rest of the UK in December 2014. The impact these changes have made south of the border has been widely reported.

RSM comments on MoD Scottish tax reimbursement
Shirley McIntosh

20 July 2018

The UK government has announced it will compensate military personnel who now pay more tax due to Scottish tax reform. Changes to tax rates in Scotland which came into effect in April 2018 means any Scottish taxpayer earning more than £26,000 pays more income tax than taxpayers in the rest of the UK.

Scottish Budget changes to impact employers
Shirley McIntosh

16 February 2018

The Scottish Budget issued on 14 December 2017 proposed some radical changes to the income tax regime for Scottish taxpayers from 6 April 2018. While attention has been focussed on the implications for individuals on the receiving end of potential tax increases that raise the tax take from Scottish income tax, the knock-on effects for business across the UK cannot be underestimated.

Scottish tax gets progressive
Shirley McIntosh

15 December 2017

The Scottish government has announced new progressive tax reform north of the border, but who are the winners and losers?

LBTT - the law of unintended consequences in action
Shirley McIntosh

27 June 2017

Despite good intentions, sometimes policy decisions intended to do one thing end up having the opposite effect. The Land and Buildings Transaction Tax in Scotland aimed to stimulate the property market, but recent statistics highlight a decline in sales, particularly in the middle of the housing market. Will a fall in sales and reduced tax revenue force changes to the tax?

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