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Tax devolution where to next?

Frank Haskew considers the progress of devolution of taxes within the UK and the part ICAEW can play in 2015

Devolution of taxes might appear to be a very recent development. However, the process started 17 years ago when the Scottish parliament first gained powers in the Scotland Act 1998 to vary the Scottish rate of income tax by up to 3p either way. That provision may have turned out to be a damp squib, as the power has never been used, but it was nevertheless a catalyst for a wider devolution agenda that looks set to become an important part of the UK tax system for the future.

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