Revenue Scotland and Tax Powers Bill – Call for Evidence – LITRG response

We welcome the opportunity to respond to the Scottish Finance Committee’s call for evidence on the Revenue Scotland and Tax Powers Bill, which was published in December 2013.

In general, we think that the Bill has been drafted well and reflects the consultative approach adopted by the Scottish Government for the purpose of designing Revenue Scotland and the tax administration framework. The Scottish Government set out its intention for the Bill to reflect Adam Smith’s four maxims with regards to taxes: certainty, convenience, efficiency and proportionate to the ability to pay. Our response aims to ensure that the Bill reflects these maxims.

To see the full LITRG response please use the link below:

Joanne Walker