Market leading insight for tax experts
View online issue

CIOT recommends annual Scottish Finance Bill

printer Mail

The Scottish Parliament should consider establishing a committee focused exclusively on scrutinising the country’s devolved tax powers, the CIOT’s Scottish technical committee has said in its submission to the Scottish Parliament’s budget process review group. The Scottish government should also introduce an annual Scottish Finance Bill as part of the budget process.

Moira Kelly, chair of the CIOT’s Scottish technical committee said: ‘alongside a more long-term approach to budget planning, we believe these measures can help strengthen Holyrood’s oversight of devolved tax legislation and ensure a more transparent, effective and accountable budget process’.