The Caithness Business Index has posted the following article:

HMRC Research - Impacts Of 2018 To 2019 Scottish Income Tax Changes On Intra-uk Migration And Labour Market Participation

[IMG][/IMG] From the tax year 2018 to 2019, the Scottish Government introduced 2 new Income Tax bands, as well as increasing the rates for 2 of the existing bands. As a result, Scottish taxpayers on higher incomes experienced an increase in the proportion of income which is paid in tax, whilst taxpayers on lower incomes experienced a decrease in the proportion of income which is paid in tax. [Read Full Article]