Changes to VAT penalties and interest from 01 January 2023

Scottish Air Departure Tax plans further delayed The Scottish government has further delayed its plans to replace Air Passenger Duty (APD) with Air Departure Tax (ADT). The plans to introduce ADT have been delayed beyond 2020.In 2016, as part of the Scotland Act, the Scottish Parliament was given devolved powers to charge tax on travellers…

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New VAT penalty regime and other VAT news

Scottish Air Departure Tax plans further delayed The Scottish government has further delayed its plans to replace Air Passenger Duty (APD) with Air Departure Tax (ADT). The plans to introduce ADT have been delayed beyond 2020.In 2016, as part of the Scotland Act, the Scottish Parliament was given devolved powers to charge tax on travellers…

1.25% increase to NIC and dividend tax ratesĀ 

Scottish Air Departure Tax plans further delayed The Scottish government has further delayed its plans to replace Air Passenger Duty (APD) with Air Departure Tax (ADT). The plans to introduce ADT have been delayed beyond 2020.In 2016, as part of the Scotland Act, the Scottish Parliament was given devolved powers to charge tax on travellers…

Budget 2021

Scottish Air Departure Tax plans further delayed The Scottish government has further delayed its plans to replace Air Passenger Duty (APD) with Air Departure Tax (ADT). The plans to introduce ADT have been delayed beyond 2020.In 2016, as part of the Scotland Act, the Scottish Parliament was given devolved powers to charge tax on travellers…

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Update on Government schemes in response to COVID-19

Scottish Air Departure Tax plans further delayed The Scottish government has further delayed its plans to replace Air Passenger Duty (APD) with Air Departure Tax (ADT). The plans to introduce ADT have been delayed beyond 2020.In 2016, as part of the Scotland Act, the Scottish Parliament was given devolved powers to charge tax on travellers…

Dividend 2017/18 and 2018/19

Scottish Air Departure Tax plans further delayed The Scottish government has further delayed its plans to replace Air Passenger Duty (APD) with Air Departure Tax (ADT). The plans to introduce ADT have been delayed beyond 2020.In 2016, as part of the Scotland Act, the Scottish Parliament was given devolved powers to charge tax on travellers…

Autumn Budget 2017

Scottish Air Departure Tax plans further delayed The Scottish government has further delayed its plans to replace Air Passenger Duty (APD) with Air Departure Tax (ADT). The plans to introduce ADT have been delayed beyond 2020.In 2016, as part of the Scotland Act, the Scottish Parliament was given devolved powers to charge tax on travellers…

Changes to flat-rate VAT in more detail with examples

Scottish Air Departure Tax plans further delayed The Scottish government has further delayed its plans to replace Air Passenger Duty (APD) with Air Departure Tax (ADT). The plans to introduce ADT have been delayed beyond 2020.In 2016, as part of the Scotland Act, the Scottish Parliament was given devolved powers to charge tax on travellers…