Scottish Technical Sub-Committee

Chair: Moira Kelly

Technical Officer: Joanne Walker - jwalker [at] litrg.org.uk

The remit of the Scottish technical sub-committee covers all aspects of Scottish taxation and taxes devolved to Scotland under the Scotland Acts of 1998, 2012 and 2016, including:

  • fully devolved (and future devolved) taxes;
  • partially devolved taxes;
  • local taxes;
  • assigned taxes;
  • the management and administration of the taxation system in Scotland;
  • compliance and powers of tax authorities insofar as they affect taxes devolved to Scotland;
  • dispute resolution, litigation and Revenue Scotland’s Charter of Standards and Values;
  • the approach to taxation in Scotland.

Please indicate where you have particular expertise and add any relevant comments. This is useful to know when we are asked for quick comments. At other times papers are sent to all members.