The assignation of VAT revenues to the Scottish Government could expose the Scottish budget to risk because of the difficulty in producing robust estimates, tax experts have warned.
The Scottish budget has passed its final parliamentary hurdle as MSPs backed measures that will see the tax gap widen between Scotland and the rest of the UK.
A no-deal Brexit risks pushing Scotland into recession, doubling unemployment and creating a “major dislocation” to the economy, according to the Scottish Government’s chief economist.
A proposal which will see increasing divergence in income tax rates between Scotland and the rest of the UK has been given the green light by the Scottish Parliament.
Auditor general for Scotland Caroline Gardner asks whether public mistrust of auditors has grown recently, with the collapse of firms such as BHS and Carillion.
The success of the planned £2bn Scottish National Investment Bank could be undermined by inadequate capitalisation and vulnerability to political interference, the Scottish Government has been warned.
Scottish councils are to be given the power to levy a local tourist tax as part of “the most significant empowerment of local authorities since devolution” under a budget deal struck by the Scottish...
Westminster has “picked the pocket of the health service” in Scotland, after NHS funding granted under the Barnett formula was £55m lower than promised, according to a committee of MSPs.
The Scottish Government’s draft budget this month will reveal not only the impact of an improving economic outlook on public finances but the extent of Holyrood’s determination to plough a...
Although the Scottish Government has taken a ‘step in the right direction’, panellists at CIPFA’s Public Finance Debate warned the NHS in Scotland is unsustainable. Kerry Lorimer reports.
Scottish councils have called for a 2.5% increase in funding in the forthcoming budget, saying recent tight settlements and a lack of fiscal autonomy have left local government with “no room to...
Ambitious plans to merge health and social care in Scotland are being hampered by a lack of leadership within the new integrated authorities, a parliamentary committee has warned.
The stockpiling of goods by firms ahead of Brexit could provide a short term fillip to the Scottish economy, according to the Scottish Government’s chief economist.
The Scottish Government has been warned against further raising the top rate of income tax, which would create greater divergence in the tax system north and south of the border.
The Scottish Government has called for an end to the benefits freeze after a new report highlighted the fall in social security spending north of the border.
An extension of Brexit negotiations under Article 50 may be necessary to protect the fragile upturn in Scotland’s economy, according to a leading think-tank.
