Scotland and Calman

By Technical Team on 10 Nov 2015

Links to CIOT papers and external information on and relevant to the Calman Commission proposals for taxation in Scotland.

Any members who are interested in getting involved in the ongoing consultations in this area can get in touch with the CIOT via the website at: /policy-technical/contact-technical-team

In September 2010, the CIOT co-organised (with ICAS) a roundtable discussion on the Calman proposals at the Scottish Parliament, which was attended by business people and tax experts, as well as MSPs from all five parties in the Parliament. A report on proceedings by Raymond Kelly, secretary of the CIOT's Scotland branch, was published in November's Tax Adviser and is available online as a PDF here.

The text of the Scotland Bill, and news of the Bill's progress, can be found here.

Calman Commission final report, June 2009 – on Scottish devolution at: http://www.commissiononscottishdevolution.org.uk/uploads/2009-06-12-csd-final-report-2009fbookmarked.pdf

The CIOT response to the request of the Calman Commission for evidence may be found on the Calman Commission website at http://www.commissiononscottishdevolution.org.uk/uploads/2008-10-20-chartered-institute-of-taxation.pdf.

Although prepared for a different purpose, the CIOT response to the Scottish Government consultation on local income tax discusses some issues that also arise in relation to the Calman proposals.

The announcement in the Queen’s speech may be found at http://open.live.bbc.co.uk/atk/start?atk_url=http://www.bbc.co.uk/news/10149102

The definition of a Scottish taxpayer under the tax-varying power legislation can be found in the Scotland Act 1998, section 75 at: http://www.legislation.gov.uk/ukpga/1998/46/contents#pt4-l1g75

The Scottish Government website at: http://www.gov.scot/

Government Expenditure and Revenue Scotland 2008-09, June 2010 at: http://www.gov.scot/Publications/2010/06/22160331/0