Scottish rate of income tax

Later this year, a Scottish rate of income tax will be set by the Scottish Government that will apply to part of the income of Scottish taxpayers from April 2016.

This seminar will consider:

- who a Scottish taxpayer is and how the Scottish income tax will be collected;
- what types of income are affected;
- the impact on deeds of covenant, pensions and pension contributions; and
- the implications for employers.

We will also look at future developments, including the prospect, from 2018, of Holyrood being given full control over Scottish income tax rates.

For more information and to book a space go to: http://www.brodies.com/seminars-and-events