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new tax proposals
Finance Act 2011 gains Royal Assent
These notes list the key payroll-related changes in the new Act and provide links to earlier newsletter discussions. The Finance (No. 3) Bill 2010-11 gained Royal Assent on 19 July and became the Finance Act 2011. The Act contains a number of payroll-related provisions, most of which have been discussed to some extent in our [...]
Jersey – Budget Statement 2011 tax proposals
The following increases in the income tax exemption limits are proposed for 2011, reflecting the 1.1% increase in average earnings during 2010. The historically generous tax thresholds in Jersey mean that many Islanders still pay less tax than in most neighbouring territories. The income tax payable by a married couple in 2010 with a joint [...]
Scotland – new income tax proposals in Scotland Bill
On 30 November, the Coalition government published its new Scotland Bill, which makes changes to the devolution settlement for Scotland and gives effect to the recommendations set out in the (Calman) Commission on Scottish Devolution’s final report, Serving Scotland Better: Scotland and the United Kingdom in the 21st Century published in June 2009. The provisions [...]
