Tax Law

Partnership taxation: proposals to clarify tax treatment

HM Revenue & Customs are seeking views to develop detailed design changes to partnership taxation in the context of the wide variety of modern partnerships.

A Scottish approach to taxation: Scottish Parliament Finance Committee call for evidence

The Scottish Parliament Finance Committee is interested in hearing views on the approaches and principles which would guide the development of a Scottish approach to taxation.

Watch Yvonne Evans, member of our Tax Law Sub-Committee. give evidence to the Finance and Constitution Committee of the Scottish Parliament (30 November 2016)

You can also see the video of the evidence session on the Scottish Parliament website.

Land and Buildings Transaction Tax (LBTT) call for evidence

The Scottish Parliament Finance Committee is undertaking an inquiry into the operation of LBTT in its first full year, including forecasting revenues in comparison to outturn figures.

Watch Isobel d'Inverno, tax law committee convener, give evidence to the Finance Committee of the Scottish Parliament (14 September 2016):

You can also see the video of the evidence session on the Scottish Parliament website.