Personal tax

Scottish income tax changes approved

MSPs vote in favour of 5-band income tax system.

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Tax-free childcare fully rolled out

Under-12s now eligible, following delays to government scheme.

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Record number of tax returns submitted on time

4.8 million submit 2016/17 returns with less than a month to go.

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Taxpayers reclaim £493m from HMRC

Revenue accused of 'tax first, ask questions later' approach.

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Chancellor calls for IHT review

Review needed to simplify ‘complex’ system.

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