It was a game of two halves but the result was a stalemate.

Our regular update of tax and customs-related developments in secondary legislation, now expanded to cover relevant non-Brexit SIs too.

The Scottish parliament has confirmed the rates and thresholds for income tax that will apply to the non-savings and non-dividend income of Scottish taxpayers from 6 April 2019.

MPs took a break from Brexit to debate beer taxation on March 28th, in a debate allocated by the Backbench Business Committee. The prime movers in obtaining the debate were three officers of the All Party Parliamentary Beer Group – Mike Wood and Nigel Evans (both Conservative) and Ruth Smeeth (Labour).

Two new tax/customs related statutory instruments (SIs) have been laid. 


The next twenty years of devolution will see a consolidation of Scotland’s devolved tax powers and the need for the Westminster and Holyrood governments to work together to ensure the health of the tax system.

It was a quiet statement on the tax front. These are our main quick observations.

The former head of the UK tax authority was one of the speakers at the latest CIOT/IFS Debate, on the topic of the powers of HMRC and the responsibility of citizens in today's world.

Our weekly update of developments in Brexit-related secondary legislation. Four more statutory instruments (SIs) have been tabled.

The House of Commons Public Accounts Committee (PAC) held a session this week (5) to look at HMRC’s progress on Brexit The session touched on HMRC progress against NAO’s update memorandum on UK border and UK preparedness for Brexit, and also on employment taxes.