Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
Bill Dodwell and John Macintosh (Deloitte) examine the further devolution of tax powers to Scotland.
Professionals have warned on potential difficulties surrounding tax issues on Scottish independence, in light of the Scottish referendum on 18 September.
Will the ‘no’ campaign tax proposals for Scotland influence the referendum, asks George Bull, senior tax partner, Baker Tilly
The forthcoming Scottish referendum will be fought on many issues but taxation, and in particular North Sea taxation, is one of the most important, as David Smith reports
The CIOT has welcomed the passing of the Revenue Scotland and Tax Powers Bill by the Scottish Parliament. The Bill means that Scotland now has the legal framework to operate its own tax authority for devolved taxes.