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How taxes are run in Scotland
A survey from the Chartered Institute of Taxation (CIOT) and the Institute of Chartered Accountants of Scotland (ICAS) found that 84% of Scots think they need better information about how taxes are run in Scotland.
The findings were published with a paper by the Scottish Taxes Policy Forum a collaboration between the CIOT and ICAS Devolving Taxes across the UK: learning from the Scottish experience. It recommends the policymaking process can be improved by:
- a more logical and consistent approach to the devolution of tax powers across the UK;
- a more realistic timeframe between the UK and Scottish Budgets;
- the introduction of an annual Scottish Finance Bill;
- a permanent tax committee at Holyrood to increase the visibility of tax policy decisions; and
- greater policy collaboration between the Scottish government (and...
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