Scottish Personal Tax Update 2026 - Key Changes, Risks & Planning Opportunities

Introduction

Two UK Budgets and one Scottish Budget within thirteen months have created a fast-moving and complex tax landscape.

With rising income tax rates, frozen thresholds, increased capital gains tax, and significant reforms to inheritance tax and non-dom rules, the cumulative impact on individuals is substantial.

This webinar, led by expert speaker Gordon Buist, will clarify what has changed, when those changes take effect, and how advisers can respond with practical, client-focused strategies.

What You Will Learn

This webinar will cover the following:

• Income Tax
  • Scottish income tax rates
  • UK dividend, savings, and property rate increases
  • Non-dom changes and the Foreign Income and Gains (FIG) regime
• Capital Gains Tax
• Inheritance Tax
  • Business Property Relief on AIM-shares
  • Pension changes from April 2027
• Scottish Taxes
  • Land and Buildings Transaction Tax
  • Council tax
• Planning takeaways