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Tax news in brief Highlights from the broader tax news week ending 3 February, which includes: a restrained Scottish Budget in light of the coronavirus pandemic and HMRC publishes a Brexit edition of its Agent Update with guidance on postponed VAT accounting. Scottish Budget: ‘now is a time for stability’ The Scottish government announced its Budget on 28 January stating: “now is a time for stability, certainty and targeted support”. Income Tax rates were unchanged, with the starter, basic rate and higher rate thresholds increased in line with inflation (0....

Agent Update: January 2021 Brexit edition Welcome to this Brexit edition of the Agent Update. You may notice a different look and feel to this edition, this is due to changes in the way the update is published to enable us to meet the requirements of the Public Sector Accessibility Regulations. If you would like to know when an edition of an Agent Update is published, sign up to receive email reminders. This month’s update will include: new rules: