ATED roadshow ‚ show and tell‚ event ‚ 2 February 2017

6 Jul 2017

The Technical Note confirms that the policy set out in earlier Technical Notes (published in May 2012 and December 2014) will apply in respect of the Scottish income tax powers introduced under the Scotland Act 2016.

The CIOT welcomes this approach and comments mainly on some typographical errors within the draft regulations.

Technical Team