Scottish taxpayers need to be aware of the impact of a growing divergence in rates between Scotland and the rest of the United Kingdom, according to the Chartered Institute of Taxation.
Scottish taxpayers receiving the marriage allowance will no longer be eligible for the allowance if their income exceeds the Scottish higher rate threshold of £43,430, the CIOT noted in an April 5 release …
The marriage allowance can save a couple up to £250 a year for the tax year 2019/20, which began on April 6, but concerns have already been raised about the greater impact of the divergence in tax thresholds. My news story for Tax Notes (paywall), April 9:
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