November 2016

The Society’s committees have been working on a number of Scottish Parliament and UK Parliament Bills and consultations including Scottish Court Fees, the human rights implications of Brexit and brain injury and offending.

Key areas are highlighted below. For more information see the law reform section of the website

A Scottish approach to taxation

The Tax Law Committee has responded to the Scottish Parliament Finance Committee’s call for evidence on the approaches and principles which would guide the development of a Scottish approach to taxation.

Through the use of its devolved powers over taxation, Scotland has an opportunity to improve its tax system and its approach to specific taxes. It is our view that Scotland should adopt its own approach to drafting tax legislation, rather than following the often convoluted approach of UK legislation. We also believe that there needs to be a structured and regular timetable for tax charges. This could include, for example, an annual or less frequent, Scottish Finance Bill, through which any issues with devolved taxes could be addressed.

We have also suggested that consideration be given as to how to further enhance the resources of the Scottish Government to ensure it has the skills and expertise in relation to taxation policy.

You can read our response to the Finance Committee here