Details

  • Type: Publication series
  • Date: 5/30/2012

United Kingdom – Income Taxation for Scottish Taxpayers Increases Complexity 

KPMG LLP in the United Kingdom reports that the Scotland Act 2012 received Royal Assent in the U.K. on May 1, 2012, and provides the Scottish government with new powers to set a Scottish rate of income tax on the non-savings income of those defined as “Scottish taxpayers.”  It is expected to apply from April 6, 2016. 
 

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