Commenting on the appointment of Kate Forbes MSP as Minister for Public Finance and Digital Economy, with a remit that includes responsibility for supporting the Finance Secretary on the management of tax policy, Moira Kelly, chair of the Chartered Institute of Taxation's Scottish Technical Committee, said:
"The appointment of a Minister with responsibility for tax policy is an encouraging move from the Scottish Government and one that acknowledges the ever increasing importance of devolved tax decisions in the day to day business of government.
"The Scottish Government has always been open, constructive and consultative when it comes to taking tax decisions and engaging with professional bodies such as ours. We hope that this post will represent another important step forward in terms of further strengthening parliamentary scrutiny of these decisions and their interactions with - and consequences on - the wider UK tax regime.
"We think that the government can strengthen its hand further by introducing an annual Scottish Finance Bill as a more efficient and effective means of identifying, scrutinising and amending tax legislation. We hope that they will embrace the emerging consensus within Holyrood for such a move and introduce proposals to Parliament in the coming year."