Legal News

The ongoing devolution of tax powers to Scotland

Published on: 14 October 2014
Published by a LexisNexis Tax expert

Table of contents

  • Original news
  • Devolution of tax powers to Scotland has been on the agenda for some time. How has the referendum result impacted on what is now being put in place?
  • What are the main tax powers—and taxes—that are being granted to the Scottish Parliament?
  • How will the ‘new’ Scottish taxes differ from the English/Welsh equivalent?
  • What tax powers will Scotland not have (under current proposals)?
  • How might that change in light of the promises made by the three main Westminster parties during the referendum campaign?
  • What challenges might businesses face?
  • How will tax litigation in Scotland operate? What, if any, status will Scottish tribunal decisions have in England & Wales?
  • How will a new Scottish Revenue work with HMRC?
  • Any final observations?

Article summary

Tax analysis: As the politicians attempt to draft proposals to fulfil the promises made before the referendum, David Small at Arnot Manderson Advocates in Edinburgh considers the first piece of the devolution puzzle—the Revenue Scotland and Tax Powers Act 2014.

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