There are 66,204 results relating to "laying accounts"
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SPICe briefings
Date published:
23 February 2018
A Guide to Gross Value Added (GVA) in Scotland - What is Gross Value Added (GVA)?
This is a simplified explanation of GVA using the production approach and does not reflect some of the conceptual complexities involved in its measurement (e.g. treatment of inventories of materials and unsold finished goods, product taxes, or own-account production).
SPICe briefings
Date published:
20 February 2018
Planning (Scotland) Bill: Proposed Infrastructure Levy - What does the Bill propose?
Fees may be chargeable for such appeals and provision may be made for the award of expenses incurred by parties taking part in any such appeal
make provision about infrastructure levy accounts that must be kept by local authorities
may require local authorities to transfer some, or all, infrastructure levy income to Scottish Ministers and, where this is the...
Committee reports
Date published:
20 February 2018
Subordinate legislation considered by the Delegated Powers and Law Reform Committee on 20 February 2018 - Annex A
That list included Scottish Ministers and the policy note goes on to state that ""Scottish Ministers" includes the following: The Scottish Government, Accountant in Bankruptcy; Disclosure Scotland; Education Scotland; Scottish Prison Service; Scottish Public Pensions Agency; Student Awards Agency for Scotland; Transport Scotland."
SPICe briefings
Date published:
1 February 2018
Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill - Finance Committee Consultation
Five responses were received, and came from:
The Chartered Institute of Taxation (CIOT).
The Institute of Chartered Accountants of Scotland (ICAS).
The Law Society of Scotland.
SPICe briefings
Date published:
30 January 2018
Leaving the EU - Implications for Health and Social Care - Tobacco Regulation
EU wide regulation is currently controlled by the European Tobacco Products Directive (EUTPD 2014/40/EU). The directive takes into account recent scientific, market and international developments, and aims to improve the functioning of the internal market for tobacco and related products, whilst ensuring a high level of health protection for European citize...
Committee reports
Date published:
24 January 2018
Audit Scotland Budget Proposal for 2018-19 - Pay Policy
In terms of pay ratios, Russell Frith, Assistant Auditor General, stated—
The disclosure in our accounts to March 2017 was that the multiple between the median salary, which is the one that is required to be disclosed, and the highest one was 3.4 times.2Scottish Commission on Public Audit. (2017, December 20).
Committee reports
Date published:
19 December 2017
Police Investigations and Review Commissioner (Application and Modification of the Criminal Justice (Scotland) Act 2016) (Scotland) Order 2017
These are mainly concerned with ensuring that where a provision in Part 1 relies on the rank structure within the Police Service, that provision, in its application to PIRC staff, takes account of the different hierarchical structure within the PIRC.
SPICe briefings
Date published:
6 December 2017
Income Tax in Scotland: 2017 update - A 50p additional rate in Scotland?
Scottish additional rate taxpayers account for 5.4% of additional rate income taxpayers in the UK in 2017-18,1HM Revenue and Customs. (2017).
SPICe briefings
Date published:
4 September 2017
Brexit: The Financial Settlement and the Withdrawal Agreement - Financial settlement in relation to other EU bodies
Retrieved from https://ec.europa.eu/europeaid/trust-fund-bekou_en [accessed 2017] ), the Madad Fund, Emergency Trust Fund for stability and addressing root causes of irregular migration and displaced persons in Africa and the Trust Fund for Columbia. and the Facility for Refugees in Turkey (FRT) is: "The United Kingdom should respect in full its undertaking for funding EU Trust Funds and the Facility for Refugees in Turkey."3European Commission. (2017). Annual Accounts...
SPICe briefings
Date published:
4 September 2017
Brexit: The Financial Settlement and the Withdrawal Agreement - Financial Times study
It excludes the EIB however, and does not take into account annual CAP payments to farmers.
