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Devo-tax—the implications of the Smith Commission

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Published on: 23 December 2014

Published by a LexisNexis Tax expert

Table of contents

Original news
What are the recommendations of the Smith Commission as regards taxation?
Were these recommendations expected?
Are there any particular reasons why the Smith Commission went further than might have been expected?
Will the recommendations be welcomed?
What impact do you think the recommendations will have on the future of taxation in Scotland?
What impact do you think the recommendations will have on taxation across the UK?
Do you anticipate Wales and Northern Ireland to push for some form of similar fiscal autonomy over their tax affairs?
Do you think this is the end of the road for devolution of Scottish taxes?

Article summary

Tax analysis: Following publication of the Smith Commission report, Isobel d’Inverno, director of corporate tax at Brodies LLP, considers the proposals for devolving tax powers to Scotland.

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