Devolving taxes: learning from the Scottish experience

Joanne Walker and Charlotte Barbour report on a new initiative by the CIOT and ICAS

Introduction

The Scottish Taxes Policy Forum (STPF) has been formed in order to collaborate on technical analysis of Scottish tax matters, and with a view to produce and build alignment around expert opinions that are clear, realistic, accurate and politically neutral. We want to inform the debate around the devolution of taxes – and there is much that can be learnt from the experience in Scotland to date.