Scottish tax devolution “could create further complexity”

This item was filled under Tax

The planned devolution of tax powers to Scotland could result in a broad swathe of unintended complexities, including forcing many more taxpayers into self assessment, according to the Chartered Institute of Taxation (CIOT).

In its response to the government document Scotland in the United Kingdom: an Enduring Settlement, the CIOT voices concern that draft clauses aimed at devolving tax powers could lead to a risk …

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