March 2014

Revenue Scotland and Tax Powers Bill

The Society's Tax Law Committee submitted written evidence to the Scottish Parliament on the Revenue Scotland and Tax Powers Bill. We acknowledged that the Bill attempts to strike a balance between meeting the immediate needs for existing devolved taxes; and establish the framework which could be extended to more, or all, taxes in due course. In striking this balance, we urged that priority is given to creating an effective system for the taxes already devolved, rather than attempting to be comprehensive given the restricted legislative timeframe and resources available.

Full details on the Bill and the Society's comments can be found here.