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UKSC holds director's option subject to income tax
Five Justices allow HMRC's appeal from Court of Session
Council tax proposed to rise for larger properties
Consultation opens on added weighting for houses in bands E to H
Ministers invite views on ADS as review begins
Consultation running on working of additional house purchase charge
HMRC allows penalty-free extra month for 2020-21 tax
Late penalties waived if return filed by 28 February
Public input sought on Scottish Framework for Tax
Ministers consult on guide rules for policy making