The ICAS Tax Manifesto 2016: Making Tax Work for Scotland
This paper, which has been prepared by the ICAS Tax Committee, sets out the information and issues around tax we believe should be key in the 2016 Scottish Parliamentary Elections.
Making Tax Work for Scotland
This poll will be historic because it is the first time in more than 300 years that a Scottish Parliament has had such a high degree of control over taxation and with that increased responsibility should come greater accountability.
In the document we identify opportunities that maximise the benefits of the new tax powers without adding undue complexity for taxpayers and businesses.
It sets out a vision for the Scottish economy founded on simplicity, clarity and consistency.