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CTA - Taxation of Individuals > SCOTTISH TAXPAYERS > Flashcards

SCOTTISH TAXPAYERS Flashcards

1
Q

marriage allowance allowed up to what band in scotland

A

intermediate (21%)

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2
Q

test for scottish taxpayer

A

“close connection” to scotland or spend more days in scotland than elsewhere in uk

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3
Q

what is close connection to scotland

A

one main residence and it is in scotland - or - multiple residences and spend more time in scottish one than any other residence elsewhere in uk

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CTA - Taxation of Individuals (56 decks)

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