Devolved taxes: policy framework consultation
Consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.
Footnotes
3 https://www.parliament.scot/S5_Finance/Reports/BPRG_-_Final_Report_30.06.17.pdf
4 www.gov.scot/policies/taxes/income-tax/
5 www.gov.scot/policies/taxes/vat/
6 www.gov.scot/policies/local-government/
7 www.revenue.scot/legislation/rstpa-legislation-guidance/gaar
8 See section 6. for exceptions.
9 www.gov.scot/publications/role-income-tax-scotlands-budget/pages/1/
11 https://www.parliament.scot/S5_Finance/Reports/BPRG_-_Final_Report_30.06.17.pdf (recommendations 50 and 51).
12 www.gov.scot/publications/fiscal-framework-factsheet/
13 https://obr.uk/docs/dlm_uploads/Working-paper-No.10-1.pdf
14 www.revenue.scot/sites/default/files/Revenue%20Scotland%20-%20%20Framework%20Document.pdf
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