Managing the Global Mobility Function 2012: Now Available
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United Kingdom: Income Taxation for Scottish Taxpayers Increases Complexity
The Scotland Act 2012 received Royal Assent in the U.K. on 1 May 2012, and provides the Scottish government with new powers to set a Scottish rate of income tax on the non-savings income of those defined as “Scottish taxpayers,” to be administered by HM Revenue & Customs (HMRC). It is expected to apply... »