There are 58,878 results relating to "Best"
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Last updated:
30 April 2025
26 March 2025
The First Minister: That is an essential part of the Government’s best start, bright futures Disability Benefits programme.
Last updated:
23 January 2025
The Scottish Government Scottish Parliament Written Agreement on Intergovernmental Relations Still
Finally, the importance of nurturing relationships cannot be overstated. The best Agreement in the world will only succeed if those who implement it invest in building relationships of trust that foster empathy and can support communication and sharing even during tricky negotiating periods.
Last updated:
10 June 2024
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Air Departure Tax (Scotland) Bill 11 Part 4—Payment, collection and management of tax (5) If Revenue Scotland is not satisfied that a person giving notice under subsection (4)(a) is eligible to make occasional returns, Revenue Scotland may, by written notice, require the person to continue to make quarterly returns. 18 Occasional returns 5 (1) A taxable person is eligible to make occasional returns instead of quarterly returns if, on each day on which the person carries out a taxable activity, the person— (a) intends to carry out taxable activities on no more than 12 days in total in the 12- month period beginning on that day, and (b) expects to incur liability, in that 12-month period, for no more than £20,000 of the 10 tax. (2) Occasional returns for any taxable activity are due no later than 30 days after the date of the taxable activity. (3) If Revenue Scotland receives an occasional return and is not satisfied that the person making the return is eligible to make occasional returns, Revenue Scotland may, by 15 written notice, require the person to make quarterly returns. (4) Despite subsection (1), a taxable person that is required under subsection (3) to make quarterly returns— (a) is not eligible to make occasional returns until Revenue Scotland rescinds the requirement by written notice, but 20 (b) may at any time apply to Revenue Scotland for the requirement to be rescinded. (5) A taxable person that is making occasional returns— (a) is not required to make quarterly returns unless Revenue Scotland requires the person to do so under subsection (3), but (b) may notify Revenue Scotland that the person intends to make quarterly returns 25 instead of occasional returns, in which case the person may move to making quarterly returns from the beginning of— (i) the next accounting period to begin after the date on which Revenue Scotland receives the notice, or (ii) an alternative accounting period specified by Revenue Scotland by written 30 notice to the person. (6) To avoid doubt, a taxable person that is required under subsection (3) to make quarterly returns, or that intends to move to making quarterly returns (see subsection (5)(b)), must comply with section 14 (duty to register for the tax). 19 Form and content of returns 35 (1) A return must include— (a) a declaration made by the taxable person that the return is, to the best...
Last updated:
10 June 2024
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Tax returns 16 Duty to make returns and pay tax 5 (1) A taxable person must make tax returns in accordance with— (a) section 17 (quarterly returns), or (b) section 18 (occasional returns). (2) Where a return is made under section 17 or 18, or amended under section 83 of the Revenue Scotland and Tax Powers Act 2014, any tax payable as a result of the return or 10 amendment must be paid at the same time as the return or amendment is made. (3) For the purpose of subsection (2), tax is treated as paid if arrangements satisfactory to Revenue Scotland are made for payment of the tax. 17 Quarterly returns (1) Every taxable person that is not making occasional returns must make quarterly returns. 15 (2) Quarterly returns are due no later than 30 days after the end of each accounting period. (3) In this section, ―accounting period‖ means— (a) the period— (i) beginning on the date on which the person becomes a taxable person, and (ii) ending on whichever of the dates mentioned in paragraph (b) occurs next, 20 and (b) each subsequent period of 3 months ending on 31 March, 30 June, 30 September, or 31 December. (4) A taxable person that is making quarterly returns— (a) may notify Revenue Scotland that the person intends to make occasional returns 25 instead of quarterly returns, and (b) unless subsection (5) applies, is entitled to start making occasional returns instead of quarterly returns from the beginning of— (i) the next accounting period to begin after the date on which Revenue Scotland receives the notice, or 30 (ii) an alternative accounting period specified by Revenue Scotland by written notice to the person. (5) If Revenue Scotland is not satisfied that a person giving notice under subsection (4)(a) is eligible to make occasional returns, Revenue Scotland may, by written notice, require the person to continue to make quarterly returns. 35 18 Occasional returns (1) A taxable person is eligible to make occasional returns instead of quarterly returns if, on each day on which the person carries out a taxable activity, the person— Air Departure Tax (Scotland) Bill 11 Part 4—Payment, collection and management of tax (a) intends to carry out taxable activities on no more than 12 days in total in the 12- month period beginning on that day, and (b) expects to incur liability, in that 12-month period, for no more than £20,000 of the tax. 5 (2) Occasional returns for any taxable activity are due no later than 30 days after the date of the taxable activity. (3) If Revenue Scotland receives an occasional return and is not satisfied that the person making the return is eligible to make occasional returns, Revenue Scotland may, by written notice, require the person to make quarterly returns. 10 (4) Despite subsection (1), a taxable person that is required under subsection (3) to make quarterly returns— (a) is not eligible to make occasional returns until Revenue Scotland rescinds the requirement by written notice, but (b) may at any time apply to Revenue Scotland for the requirement to be rescinded. 15 (5) A taxable person that is making occasional returns— (a) is not required to make quarterly returns unless Revenue Scotland requires the person to do so under subsection (3), but (b) may notify Revenue Scotland that the person intends to make quarterly returns instead of occasional returns, in which case the person may move to making 20 quarterly returns from the beginning of— (i) the next accounting period to begin after the date on which Revenue Scotland receives the notice, or (ii) an alternative accounting period specified by Revenue Scotland by written notice to the person. 25 (6) To avoid doubt, a taxable person that is required under subsection (3) to make quarterly returns, or that intends to move to making quarterly returns (see subsection (5)(b)), must comply with section 14 (duty to register for the tax). 19 Form and content of returns (1) A return must include— 30 (a) a declaration made by the taxable person that the return is, to the best...
Last updated:
2 May 2024
BB20240503
*S6M-13068 Michelle Thomson: Celebrating the 20th Anniversary of the Strathcarron Singers—That the Parliament congratulates the Strathcarron Singers choir on celebrating its 20th anniversary; understands that the choir was formed by Molly Parsons MBE in 2004, and has rapidly grown to include 45 members who each have their own personal ties to the Strathcarron Hospice; further understands that from the choir’s formation to date, it has raised approximately £170,000 for the hospice through various events, including concerts and busking in the community; notes that the choir will celebrate its anniversary with a concert in the Albert Halls, Stirling, on 12 May 2024 with guest performances, and wishes the choir, its musical director, Matthew Brown, and its accompanist, David Brown, all the best...
Last updated:
15 April 2024
FINAL Consultation Summary Witchcraft Convictions Pardons Bill Proposal Withdrawn 1
A consultation is not an opinion poll, and the best arguments may not be those that obtain majority support.
Last updated:
16 February 2024
NCSBillFM_COSLA_SWSToConvener_12Feb24
Evidence from recent SWS analysis of unpublished SHS data is that it captures more carers in the group providing lower volumes of weekly unpaid care. The best available hypothesis, then, is that the earlier volunteering questions help those carers recognise that the care they are providing to partners, parents or children is “unpaid care” – we know from oth...
Last updated:
7 March 2023
BB20200917
Section 23 report - Privately financed infrastructure investment: The Non-Profit Distributing (NPD) and hub models: The Committee will consider the evidence heard at agenda item 2 and take further evidence from— Stephen Boyle, Auditor General for Scotland; Graeme Greenhill, Senior Manager, Performance Audit and Best Value, Audit Scotland. Justice Sub-Commit...
Last updated:
7 March 2023
BB20200605
Supported by: Miles Briggs*, Kenneth Gibson*, Richard Lyle*, Jeremy Balfour*, Neil Findlay*, Stewart Stevenson*, Bill Kidd*, David Torrance* *S5M-21931 Bob Doris: Kurdish Development Association Campaign Against No Recourse to Public Funds Restrictions—That the Parliament recognises that the "no recourse to public funds" restrictions placed on many forms of leave to remain in Scotland and across the UK are a source of significant financial hardship; appreciates that a great many people have been living, Friday 5 June 2020 12 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan working and contributing economically, socially and culturally to life in Scotland and the UK while being excluded from accessing any public funds; is concerned that these restrictions, which can be a cause of hardship at the best...
Last updated:
7 March 2023
BB20170424
*S5M-05270 Alexander Stewart: Young Alva Kart Racer is European Champion That the — Parliament congratulates the Ninja Kart racing driver, Robbie Armit, who is from Alva, on being crowned European champion on 15 April 2017; notes that the nine-year-old earned this accolade when he crossed the finishing line ahead of the other 27 youngsters on the grid, after qualifying in second place; believes that the race is a big event, with drivers coming from Ireland, England and all over Scotland to compete; notes that Robbie, who attends Alva Primary School, competes in the Ninja Kart formula at the Hardie Racing Promotions raceway in Lochgelly, and wishes him the very best...
