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Justine Riccomini (ICAS) and Joanne Walker (LITRG and CIOT) consider the detail of Scottish taxation policy for the next parliamentary term.
Charlotte Barbour and Justine Riccomini (ICAS) analyse the Scottish budget speech by the cabinet secretary for Finance Economy and Fair Work on 12 December.
Charlotte Barbour and Justine Riccomini (ICAS) examine the practical issues around devolved taxation ahead of the Scottish Budget on 14 December.
The first LBTT Scottish tribunal cases seem more favourable to the taxpayer than comparable UK tribunal decisions, writes Gordon Keenay (FTI Consulting).

Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain

Bill Dodwell and John Macintosh (Deloitte) examine the further devolution of tax powers to Scotland.

Professionals have warned on potential difficulties surrounding tax issues on Scottish independence, in light of the Scottish referendum on 18 September.

Will the ‘no’ campaign tax proposals for Scotland influence the referendum, asks George Bull, senior tax partner, Baker Tilly

The forthcoming Scottish referendum will be fought on many issues but taxation, and in particular North Sea taxation, is one of the most important, as David Smith reports

The CIOT has welcomed the passing of the Revenue Scotland and Tax Powers Bill by the Scottish Parliament. The Bill means that Scotland now has the legal framework to operate its own tax authority for devolved taxes.