Autumn Statement Key Points

December 4, 2014

The 2014 Autumn Statement contained a large number of detailed proposals on tax and spending, some of which were only…

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Connect – Carrier Bag Charge

October 31, 2014

Carrier Bag Charge Scotland   From the 20 October 2014, legislation passed by the Scottish Government requires all retailers to…

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Connect – October 2014

October 20, 2014

Land & Buildings Transaction Tax The first of the devolved taxes, Land and Buildings Transaction Tax (LBTT), comes into force…

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VAT Connect – October 2014

October 1, 2014

Property ‘Exclusive of VAT’ contract challenged A recent decision by the Court of Appeal held that a property buyer was…

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