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Scotland the brave
This summer saw the 20th anniversary of the establishment of the new devolved Scottish parliament and the transfer of specific powers and responsibilities from Westminster. With the major political uncertainties now facing the UK the constitutional questions being raised by Brexit and the wider geopolitical concerns at this time it seems appropriate to reflect on the Scottish journey over the past 20 years with of course a particular focus on tax matters.
Historic changes
Although the Scottish parliament has had tax raising powers throughout this 20-year period it was not until the implementation of the Scotland Act 2012 that we began to see significant divergence in the tax systems of Scotland and the rest of the UK.
The Scotland Act 2012 provided for the devolution of stamp duty land tax and landfill tax to the Scottish parliament and these in...
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