ANALYSIS

Full coverage of the 2025 Budget.

Elaine Lorimer, outgoing Chief Executive of Revenue Scotland, talks to Anthony Inglese about her journey to a national leadership role.

Corporation tax is forecast to raise record amounts in coming years and continues to provide a steady revenue stream for the Exchequer, but how can we build on its success and provide a sustainable and effective business tax system for the 21st century?

A detailed report of this year’s Legislation day, with additional practitioner comment.

Sections 50 and 51 increase the additional rates of stamp duty land tax for the acquisition of additional dwellings (or first and subsequent dwellings by companies and other non-natural persons) for transactions with an effective date on or after 31...