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Committee reports Date published: 12 March 2024

Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1 - Overview of the Bill

SLfT?) and the Land and Buildings Transaction Tax (?LBTT?). The Scottish Government states that consultation took place with stakeholders on the proposals for the SAT between 26 September and 5 December 2022, followed by a programme of stakeholder engagement meetings and site visits.
SPICe briefings Date published: 26 February 2024

SPICe Bill Summaries - Session 6 - May 2021 to June 2023 - Budget (Scotland) Bill

The Budget is underpinned by forecast tax revenues from the devolved taxes (Land and Buildings Transaction Tax and Scottish Landfill taxes) and non-savings non-dividend Income Tax, which is a shared tax with the UK.
Committee reports Date published: 30 May 2023

Report on the Legislative Consent Memorandum for the Economic Crime and Corporate Transparency Bill (UK Parliament legislation) - Outline of the UK Bill

Support enterprise by enabling Companies House to deliver a better service for over four million UK companies and improving the reliability of its data to inform business transactions and lending decisions across the economy.
SPICe briefings Date published: 8 March 2023

Trusts and Succession (Scotland) Bill - Sections 28, 30 and 31: breaches of fiduciary duties

Sections 28, 30 and 31: breaches of fiduciary duties Sections 28, 30 and 31 of the Bill deal with various aspects of the situation where a trustee has breached some part of their fiduciary duties. Under the existing law, a transaction which is in breach of fiduciary duty can be a) authorised by the trust deed (fairly common in practice); or b) agreed to by...
SPICe briefings Date published: 21 September 2022

SPICe Bill Summaries - Session 5 - Budget (Scotland) (No.4) Bill

The Budget is underpinned by forecast tax revenues from the devolved taxes (Land and Buildings Transaction Tax and Scottish Landfill taxes) and non-savings non-dividend income tax, which is a shared tax with the UK.
SPICe briefings Date published: 21 September 2022

SPICe Bill Summaries - Session 5 - Budget (Scotland) Bill

The Budget is underpinned by forecast tax revenues from the devolved taxes (Land and Buildings Transaction Tax and Scottish Landfill taxes) and non-savings non-dividend income tax, which is a shared tax with the UK.
Committee reports Date published: 29 May 2019

Report on the 2016/17 and 2017/18 Audits of NHS Tayside - Background

We know that the former director of finance has departed, and Fiona will be looking closely at the decision making and any financial transactions around that. That will also be the case if Ms McLay leaves the board.
SPICe briefings Date published: 18 December 2017

Draft Budget 2018-19: Taxes - Scottish Fiscal Commission (SFC)

Table 4: Block grant adjustments and the SFC forecasts, 2018-19, £mBGA (IPC)SFC forecastDifference between SFC forecast and BGAIncome tax (NSND)11,74912,115366LBTT600588-12SLfT9410612Total 12,44312,809366See the sections Block grant adjustment (BGA) for income tax and Block grant adjustment (BGA) for Land and Buildings Transaction Tax (LBTT) and Scottish La...
Last updated: 9 June 2025

SPBill17AMLS062025Supplement

Scottish Parliamentary Corporate Body The Scottish Parliament's copyright policy can be found on the website - www .parliament.scot or by contacting Public Information on 0131 348 5000.
Last updated: 19 May 2025

SPBill25AMLS062025Supplement

Scottish Parliamentary Corporate Body The Scottish Parliament's copyright policy can be found on the website - www .parliament.scot or by contacting Public Information on 0131 348 5000.

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