Last week HM Revenue and Customs (HMRC) published important data in a technical note to its Annual Report and Accounts 2017-18: income tax revenue outturn
Tag: Finance
The Scottish Government’s Five Year Financial Strategy
The Scottish Government published its Five Year Financial Strategy yesterday. Publication of this document follows a recommendation of the Budget Process Review Group (BPRG) that
Devolved Taxes: the case of Land and Buildings Transaction Tax (LBTT) group relief and share pledges
Devolved Taxes: the case of Land and Buildings Transaction Tax (LBTT) group relief and share pledges It is to be expected that issues may arise
A Scottish National Investment Bank: what’s new?
The 2017 Programme for Government included a commitment to establish a Scottish National Investment Bank (SNIB). Its mission was described as: “…to provide and catalyse
Guest Blog – The National Performance Framework
As with all guest blogs, what follows are the views of the author, Jennifer Wallace, Head of Policy at the Carnegie UK Trust, and not those
Scottish Income Tax: how different is it to the rest of the UK?
The Financial Scrutiny Unit (FSU) is often asked what the difference is between income tax in Scotland and in the rest of the UK, especially