To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
Documents to download
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Scotland Bill [Bill No 115 of 2010-11] (480 KB, PDF)
The Scotland Bill was published on 30 November 2010, and is scheduled for second reading on 27 January 2011. The Bill contains provisions to give the Scottish Parliament greater responsibility for raising its own revenue, in addition the borrowing powers of the Scottish Government are extended. The Bill also changes the boundary of devolved powers by amending some of the reserved matters in the Scotland Act 1998. Some new matters are devolved, some are reserved. The Bill also proposes small changes to provisions concerning the Scottish Parliament and the Scottish Government.
Documents to download
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Scotland Bill [Bill No 115 of 2010-11] (480 KB, PDF)
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UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.
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A briefing on the Non-Domestic Rating (Lists) (No.2) Bill 2019-21
