Customs and excise https://sil2.e-infinitum.com/ en How to manage Scotland's borders https://sil2.e-infinitum.com/how-manage-scotlands-borders <span class="field field--name-title field--type-string field--label-hidden">How to manage Scotland&#039;s borders</span> <div class="field field--name-field-related-questions field--type-entity-reference field--label-above"> <div class="field__label">Question Answered</div> <div class='field__items'> <div class="field__item"><a href="/taxonomy/term/60" hreflang="en">What will the borders of an independent Scotland be?</a></div> </div> </div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/user/18" typeof="schema:Person" property="schema:name" datatype="">Stephen Richard</span></span> <span class="field field--name-created field--type-created field--label-hidden">Thu, 10/28/2021 - 16:14</span> <div class="field field--name-field-author-or-creator field--type-string field--label-above"> <div class="field__label">Author or Creator</div> <div class="field__item">Common Weal</div> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p><span><span><strong>What will happen at Scotland's borders?</strong></span></span></p> <p><span><span><em>Will there be a hard border after independence?</em></span></span></p> <p><span><span>First of all, there is no such thing as a hard border and there is no such thing as a soft border. All borders are varying degrees of 'hard' and 'soft' depending on who and what is crossing them, how they are crossing them and when they are crossing them. Think of borders as about degrees of friction. At the moment the border between Scotland and England doesn't have much friction at all (the laws changes, some regulations alter, but not much more than that). After independence that border will generate more friction, so the question is how to minimise it.</span></span></p> <p><span><span><em>So will there be border checks?</em></span></span></p> <p><span><span>A 'border check' is about identifying whether goods or people comply with rule changes at either side of a border. If Scotland has different rules for the regulation of products or different customs arrangements (let's say we wanted to regulate pesticides differently than the UK or join a European customs union) then making sure that imports meet those rules will require checks. Remember, even when Britain was a member of the European Union people and goods would arrive through borders from outside the EU and they all had to be checked.</span></span></p> <p><span><span><em>Do border checks mean queues of lorries at the border?</em></span></span></p> <p><span><span>It isn't right to call them 'border checks'. For goods they are customs checks and for people they are immigration or passport checks. No-one does customs checks at the border – there are stop-off points where checks are done well away from the border and some of them may be at the final destination. For example, it used to be the case that the customs and duty checks for the whisky industry were done at the distilleries where there were permanent customs offices. Generally there is only a sample of goods taken and this is handled with modern technology such as number plate recognition. Much of the regulation of goods is monitored at final destinations. So no, no queues at the border.</span></span></p> <p><span><span><em>What about people?</em></span></span></p> <p><span><span>It is almost certain that both Scotland and the UK will want to negotiate a UK free travel zone and so there is likely to be next to no friction on cross-border travel. Naturally there will be border checks at international ports and airports but on the Scotland-England border there will be 'smart border' arrangements to enable people to move freely.</span></span></p> <p><span><span><em>But won't this mean each country could create a 'back door immigration route' to the other?</em></span></span></p> <p><span><span>It is likely that an independent Scotland would soon have different immigration rules from the rest of the UK. But the political sensitivity about immigration is the right to housing, social security benefits, public services and to work. None of these are border issues and so the UK safeguards on all of these issues will remain in place (for example, the legal right to work monitored by employers). Immigration routes will be at the international ports and those will have a full passport check system.</span></span></p> <p><span><span><em>So how do we go about proper customs checks?</em></span></span></p> <p><span><span>This should be seen as a major opportunity – the UK is currently very lax on customs and the Customs and Excise Service has been run down over many years (in favour of immigration controls). Scotland needs a proper Customs and Excise Service and this will need to be built up. This service serves a number of functions – to make sure taxes and duties are being paid, to prevent smuggling, to make sure product standards are being maintained, to tackle organised crime and to prevent human trafficking. Building this service will mean a series of specialised offices across the country, hiring and training staff and building a fleet of intercept ships to police Scotland's water (working closely with both the police and the Scottish Defence Force). This is the norm around the world and Scotland will simply be catching up with good practice.</span></span></p></div> <div class="field field--name-field-keywords field--type-entity-reference field--label-above"> <div class="field__label">Keywords</div> <div class='field__items'> <div class="field__item"><a href="/taxonomy/term/415" hreflang="en">Borders</a></div> <div class="field__item"><a href="/taxonomy/term/309" hreflang="en">Customs and excise</a></div> <div class="field__item"><a href="/taxonomy/term/535" hreflang="en">Immigration</a></div> <div class="field__item"><a href="/taxonomy/term/175" hreflang="en">Freedom of Movement</a></div> </div> </div> Thu, 28 Oct 2021 15:14:35 +0000 Stephen Richard 15 at https://sil2.e-infinitum.com Fighting for Tax Jobs, Fighting For Justice: A Workers’ Alternative https://sil2.e-infinitum.com/fighting-tax-jobs-fighting-justice-workers-alternative <span class="field field--name-title field--type-string field--label-hidden">Fighting for Tax Jobs, Fighting For Justice: A Workers’ Alternative</span> <div class="field field--name-field-author-or-creator field--type-string field--label-above"> <div class="field__label">Primary Author or Creator</div> <div class="field__item">Craig Dalzell</div> </div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/user/18" typeof="schema:Person" property="schema:name" datatype="">Stephen Richard</span></span> <span class="field field--name-created field--type-created field--label-hidden">Mon, 09/06/2021 - 22:29</span> <div class="field field--name-field-additional-author-s-creato field--type-string field--label-above"> <div class="field__label">Additional Author(s) / Creators</div> <div class="field__item">Ben Wray, Common Weal</div> </div> <div class="field field--name-field-date-published field--type-datetime field--label-above"> <div class="field__label">Date Published</div> <div class="field__item"><time datetime="2018-06-30T12:00:00Z" class="datetime">Sat, 06/30/2018 - 12:00</time> </div> </div> <div class="field field--name-field-category field--type-entity-reference field--label-above"> <div class="field__label">Category</div> <div class='field__items'> <div class="field__item"><a href="/taxonomy/term/72" hreflang="en">Economy</a></div> <div class="field__item"><a href="/taxonomy/term/121" hreflang="en">Taxation</a></div> </div> </div> <div class="field field--name-field-type field--type-string field--label-above"> <div class="field__label">Type of Resource</div> <div class="field__item">consultation response</div> </div> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-above"> <div class="field__label">Fast Facts</div> <div class="field__item"><p>Commissioned by PCS, this joint work examines the economic impact of HMRC’s plans to close departments around Scotland and establish two regional offices in Glasgow and Edinburgh.</p> <p>It is found that over 2,300 jobs could be lost due to these changes with an overall negative impact on GDP of £89 million.</p> <p>The economic impact will be particularly magnified in local areas where the current HMRC departmental office employs a substantial proportion of the local workforce</p></div> </div> <div class="clearfix text-formatted field field--name-field-precis field--type-text-long field--label-above"> <div class="field__label">More details</div> <div class="field__item"><p>― The UK Government’s modelling for the impact of cuts on the broader economy is outdated. We use the IMF?s revised estimates for the fiscal multiplier, which take greater account of data after the Great Recession. Using these findings, we show that any ?efficiency savings? from cuts will eventually be wiped out by the resulting contraction in tax revenue.</p> <p>― However, the reality could be far more damaging if HMRC cuts make the campaign against tax avoidance and evasion less efficient. If so, HMRC cuts will mean a reduction in tax revenue for all public services. They will also damage the drive to reduce the social inequality and injustice caused by failure to enforce the tax system</p> <p>― Current HMRC plans foresee a leaner service that does more with less thanks to centralised digital technology systems. Our research suggests that the practicalities of this model have not been thought out, particularly in areas like customs and excise which will be inundated with new problems after Brexit.</p> <p>― According to widespread reports, existing cuts have already had a “chaotic” and “shocking” impact on HMRC administration, suggesting that a more cautious estimate of administrative change is needed. The current plans are, by contrast, radically optimistic in assessing the impact of replacing human services with technology.</p> <p>― International evidence suggests that Britain’s model is inefficient and will not work. Where digital technology has been a success, it has been married to increases in staff numbers, not decreases.</p> <p>― These decisions have been made by the UK Government with little consultation with the Scottish Government over the likely impact. This raises constitutional questions about democratic accountability.</p> <p>― The cuts will exacerbate uneven development, both across the UK and within Scotland. Edinburgh, which already gets a significant subsidy from jobs created by public sector administration, will get a further boost under the plans. By contrast, businesses and communities in poorer areas like West Lothian, Cumbernauld and East Kilbride will suffer from centralisation.</p> <p>― The plans risk a breakdown in trust and authority between central Government and Scotland’s communities.</p> <p>― The plans make heroic assumptions about Scotland’s vast geography. They underestimate commuting times (and stresses on both individual and existing transport systems) in Greater Glasgow. They also take insufficient account of the waste and cost of sending mobile teams from Edinburgh or Glasgow to crucial economic areas like Aberdeen and Inverness.</p> <p>― The Scottish Government has its own semi-independent taxation system, Revenue Scotland. However, HMRC’s Building Our Future proposals would violate many of the principles advocated by the Scottish Government as basic norms for a just tax administration. Moreover, and perhaps most significantly in the current political climate, we expect the proposed changes to interfere with the collection of the Scottish Rate of Income Tax, with consequences for funding public services in Scotland.</p></div> </div> <div class="field field--name-field-resource-url field--type-link field--label-above"> <div class="field__label">Resource Address (URL)</div> <div class='field__items'> <div class="field__item"><a href="https://commonweal.scot/wp-content/uploads/2017/06/Fighting-for-Tax-Jobs.pdf">https://commonweal.scot/wp-content/uploads/2017/06/Fighting-for-Tax-Jobs.pdf</a></div> </div> </div> <div class="field field--name-field-keywords field--type-entity-reference field--label-above"> <div class="field__label">Keywords</div> <div class='field__items'> <div class="field__item"><a href="/taxonomy/term/361" hreflang="en">tax revenue</a></div> <div class="field__item"><a href="/taxonomy/term/187" hreflang="en">Tax administration</a></div> <div class="field__item"><a href="/taxonomy/term/309" hreflang="en">Customs and excise</a></div> <div class="field__item"><a href="/taxonomy/term/545" hreflang="en">HMRC</a></div> <div class="field__item"><a href="/taxonomy/term/593" hreflang="en">Revenue Scotland</a></div> </div> </div> <div class="field field--name-field-related-questions field--type-entity-reference field--label-above"> <div class="field__label">Related Questions</div> <div class='field__items'> <div class="field__item"><a href="/taxonomy/term/10" hreflang="en">What will tax be like in an independent Scotland?</a></div> </div> </div> <div id="field-language-display"> <fieldset class="js-form-item js-form-type-item form-type-item js-form-item- form-item- form-group"> <label>Language</label> English </fieldset> </div> Mon, 06 Sep 2021 21:29:04 +0000 Stephen Richard 337 at https://sil2.e-infinitum.com