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CIOT calls for annual Scottish Finance Bills

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The CIOT has welcomed the appointment of Kate Forbes MSP as minister for public finance and digital economy, whose remit includes tax policy, with a call to strengthen tax decision making through the introduction of annual Scottish Finance Bills.

Moira Kelly, chair of the CIOT’s Scottish technical committee, commented that the appointment ‘acknowledges the ever-increasing importance of devolved tax decisions in the day-to-day business of government’. The introduction of an annual Scottish Finance Bill would represent ‘a more efficient and effective means of identifying, scrutinising and amending tax legislation,’ she added.

Kelly expressed the hope that the Scottish government ‘will embrace the emerging consensus within Holyrood for such a move and introduce proposals to Parliament in the coming year’.