tax yearbook 2015

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SCOTTISH TAX YEARBOOK 2015 John St Clair Major legislation covered in this 2015 edition include • • • •

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

W. GREEN

This essential new text is the first edition in what will be an annual publication taking in the administration of taxes in Scotland and the law in respect of all ‘devolved’ taxes.

Author John St Clair - an expert in the subject matter here - 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 new regime, starting with land and buildings transaction tax and landfill tax, the book also includes essential coverage of the machinery of collection of devolved tax. The Scottish Tax Yearbook will publish

annually to reflect changes in the law and rates of tax covering any newly devolved taxes - as well as any changes to the income tax rate.

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 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 2015 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

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CONTENTS INCLUDES: Theory of Taxation and Scottish Taxes since 1707 Chapter 1 Chapter 2

Principles of Taxation The History of Scottish Taxation since 1707

Taxation of Scottish Land Transactions Chapter 3 Land Transactions: Acquisition of a Chargeable Interest Chapter 4 Exempt Interests and Exempt Transactions Chapter 5 Leases Chapter 6 Chargeable Consideration Chapter 7 Partnerships Chapter 8 Trusts Chapter 9 Special Persons and Bodies Chapter 10 Group Relief Chapter 11 Reconstruction and Acquisition Relief Chapter 12 Charities Relief Chapter 13 Alternative Property Finance Chapter 14 Alternative Finance Investment Bonds Chapter 15 Sub-sale Relief Chapter 16 Minor Reliefs Chapter 17 Rates and Bands Chapter 18 Notifications, Returns and Payment of Tax Chapter 19 Filing of a Return and Further Process

Scottish Landfill Tax Taxes Management

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