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This essential text is the second edition of what is an annual publication, published as close as possible to the start of the financial year, taking in the administration of taxes in Scotland and the law in respect of all 'devolved' taxes as well as the latest tax rates for the financial year.
Expert author John St Clair gives a substantial grounding to the subject by analysing the principles of taxation and providing a historical backdrop – vital in developing a fuller understanding of the current situation. The text goes on to guide legal practitioners, accountants and any others with a professional interest in the Scottish tax system through the impending tax regime, starting with land and buildings transaction tax and landfill tax.
The Scottish Tax Yearbook is written in a clear and accessible style, ensuring the answers to the most complex questions are at your fingertips. Author John St Clair - an Advocate in the Scottish Government Legal Directorate and co-author of The Law of Corporate Insolvency in Scotland - has an in-depth yet practical understanding of tax in Scotland, from both a legal and policy standpoint, ensuring that the insight you require is simply communicated and allowing you to practice with confidence.
Major legislation covered in this 2016-17 edition includes: