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Last updated: 11 September 2023

BB20230911

Accompanied by a summary of consultation responses, which is accessible online via the website page referred to above. The summary, and individual responses, may also be viewed in the Scottish Parliament Information Centre (SPICe).
Official Report Meeting date: 23 January 2013

Finance Committee 23 January 2013

The SDLT sub-sale rules were brought in at short notice and include ridiculous wording about “other” transactions, with no definition of what other transactions are.
Last updated: 7 March 2023

BB20181224

(lodged 4 December 2018) The proposal was accompanied by a summary of consultation responses, which is accessible online via the website page referred to above. The summary, and individual responses, may also be viewed in the Scottish Parliament Information Centre (SPICe).
Committee reports Date published: 15 January 2026

Stage 1 Report on the Digital Assets (Scotland) Bill - Jurisdiction issues

Retrieved from https://digitalpublications.parliament.scot/ResearchBriefings/Report/2025/9/25/df77b250-0ee0-4298-82ba-20fe6e304591 Working or transacting with digital assets is likely to involve activities in several different countries (e.g. the holder of digital assets may be based in a different place from the creator, or the servers underlying the syste...
Committee reports Date published: 23 October 2025

Scottish Statutory Instruments relating to administration of the Scottish Aggregates Tax - Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [draft]

Retrieved from https://www.legislation.gov.uk/sdsi/2025/9780111063712/pdfs/sdsipn_9780111063712_en_001.pdf states that the instrument sets out the transactions, the records and supporting documents that will need to be preserved to comply with section 74 of the Revenue Scotland and Tax Powers Act 20143Scottish Government. (2014).
SPICe briefings Date published: 4 January 2024

Scottish Budget 2024-25 - Portfolio allocations

Figure 3: Fiscal Resource and Capital, including financial transactions, by portfolio, 2024-25Scottish GovernmentFigure 3 shows the Budget to Budget 2023-24 to 2024-25 portfolio changes in cash and real terms.
SPICe briefings Date published: 19 December 2023

Scottish Budget: 2024-25 Infographic

Total Managed ExpenditureValueGrowthCashRealFiscal Resource£44,323.106.24.4Capital (inc Financial Transactions)£6,426.00-5.6-7.1UK Funded Annually Managed Expenditure£7,404.70-29.5-30.6Non-Cash (Ring-fenced)£1,552.5024.922.9TME£59,706.50-1.0-2.6Source: Scottish GovernmentResource + CapitalValueGrowthCashRealTotal£44,323.106.24.4Source: Scottish GovernmentRe...
SPICe briefings Date published: 28 October 2022

Scottish Parliament Statistics 2019-2020 - 4.3.1. Committee on the Scottish Government Handling of Harassment Complaints

Reporters: None Committee Clerk: Irene Fleming Advisers: None Visits: None Events: None Witnesses: No witnesses appeared before the committee. Business transacted: The only appropriate business was the inquiry into the Scottish Government Handling of Harassment Complaints.
SPICe briefings Date published: 13 December 2021

Scottish Budget 2022-23 - Forecasts for devolved taxes

In 2021-22, the difference is driven by higher than expected receipts from Income Tax (£739 million) and Land and Buildings Transaction Tax (£134 million), largely offset by lower than expected receipts from Non-Domestic Rates (-£597 million).
SPICe briefings Date published: 27 October 2021

Fisheries governance after Brexit - 3. An overview of fisheries governance in the United Kingdom

Fisheries administrations have also agreed on other common rules to manage quota transactions between different parts of the UK fleet and certain licensing functions have been granted to a Single Issuing Authority.

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