The Resource A widening divide

A widening divide

Label
A widening divide
Title
A widening divide
Creator
Subject
Language
eng
Summary
The authors look at the state of play in relation to devolution of tax in Scotland, including local taxes, Scotland Act 1998, Scotland Act 2012, Scotland Act 2016, fiscal framework, and Scottish Fiscal Commission. Finally they discuss Northern Island and Wales. The position as at April 2017 in relation to the devolution of taxation powers to Scotland is summarised as follows: taxes on property transactions and landfill disposals have been fully devolved; income tax remains a 'shared tax', with the devolution of powers to set rates and bands for non-savings, non-dividend income. Looking to the future, air departure tax will replace air passenger duty in Scotland from April 2018 and a share of VAT revenues will be passed to the Scottish government from April 2019
Citation source
In: Tax adviser. - Sutton. - (June 2017) ; p. 32-35
http://library.link/vocab/creatorName
  • Young, C. (Chris)
  • Walker, J. (Joanne)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • local tax
  • income tax
  • tax rate
Label
A widening divide
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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