HM Insights

Legal Insights & Industry Updates

Life, business and the law

The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.

Latest articles from Jacqueline Leslie

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    Scottish Rate of Income Tax

    On 11 June 2015, HM Revenue & Customs issued draft technical guidance on the definition of a Scottish tax payer. The Scottish rate of Income Tax (SRIT), as introduced by the Scotland Act 2012, will be charged on the non-savings and non-dividend income of those defined as Scottish tax payers from April 2016.