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Scottish Tax Yearbook 2016/2017
Scottish Tax Yearbook 2016/2017
2nd Edition
Practice Area:  Taxation Law
ISBN:  9780414057388
Published by:  W. Green
Publication Date:  24 Jun 2016
Subscription Information:  Non-Subscribable Product
Format:  Paperback
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This essential text is the second edition of what is an annual publication, published as close as possible to the start of the financial year, taking in the administration of taxes in Scotland and the law in respect of all 'devolved' taxes as well as the latest tax rates for the financial year.

Expert author John St Clair gives a substantial grounding to the subject by analysing the principles of taxation and providing a historical backdrop – vital in developing a fuller understanding of the current situation. The text goes on to guide legal practitioners, accountants and any others with a professional interest in the Scottish tax system through the impending tax regime, starting with land and buildings transaction tax and landfill tax.

The Scottish Tax Yearbook is written in a clear and accessible style, ensuring the answers to the most complex questions are at your fingertips. Author John St Clair - an Advocate in the Scottish Government Legal Directorate and co-author of The Law of Corporate Insolvency in Scotland - has an in-depth yet practical understanding of tax in Scotland, from both a legal and policy standpoint, ensuring that the insight you require is simply communicated and allowing you to practice with confidence.

Major legislation covered in this 2016-17 edition includes:
The Scotland Act 2012 and 2015
The Land and Buildings Transaction Tax (Scotland) Act 2013
The Landfill Tax(Scotland) Act 2014
The Revenue Scotland and Tax Powers Act 2014
The Scottish Fiscal Commission Act 2016
The Land and Buildings Transaction Tax (Amendment)(Scotland) Act 2016

CONTENTS

The text has been completely updated and new chapters included in the 2016-2017 edition are as follows:


·         Taxable Disposals 
 
·         Exemptions 
 
·         Calculation and Payment of Tax and Qualifying Materials 
 
·         Administration of Scottish Landfill Tax 
 
·         Scottish Landfill Communities Fund 
 
·         Collection and Management of Devolved Taxes 
 
·         Revenue Scotland Functions and Powers 
 
·         Returns, Claims and Assessments 
 
·         The General Anti-avoidance Rule 
 
·         Tax-payer Duty to Keep Records 
 
·         Penalties 
 
·         Reviews and Appeals 
 
·         The Scottish Fiscal Commission

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