Scots continue to be unclear about who is responsible for taxation north of the border.
It is evident that there is a desire for change to the current UK taxation system. This emphasises the need for the powers to be devolved to the Scottish Parliament.
The most likely overall outcome for taxation is that rUK would treat Scottish individuals and companies in the same way as it treats any other country's individuals and companies (and vice versa). Scotland will need to establish its own financial regulator and resolution authority and make arran
The early operation of the 2016 Scottish Fiscal Framework and the divergence of UK and Scottish income tax rates highlights the practical issues of devolved tax policy in the context of UK fiscal centralization.
The current UK tax system is not fit for purpose in Scotland. It is vital that during the transition period new systems for managing tax in Scotland be put in place. Taxes will need to be placed on a variety of sources and some of these will need extensive consideration. The tax and benefit s
Small countries are vulnerable in a world of large states. But they may have opportunities not open to their larger neighbours.
It’s that time of year again when unionists start spreading lies about how an independent Scotland is subsidised by taxpayers money from the rest of the United Kingdom.