The devolution of public finances in the United Kingdom
ICAS submits evidence on the devolution of public finances to the House of Lords Select Committee on Economic Affairs.
ICAS has responded to the House of Select Committee on Economic Affairs inquiry into the devolution of public finances in the UK.
The inquiry follows last year's Scottish Independence Referendum and the subsequent Smith Commission on the devolution of further powers to Scotland.
ICAS Director of Tax, Charlotte Barbour, said: "Following the independence referendum a year ago and the Smith Commission, which in a very short space of time put together a package of powers to be devolved to Scotland, it is only now that there is time to start reflecting on some of the consequences that are emerging for those in Scotland and the rest of the UK.
Read the ICAS evidence
"Scottish affairs illustrate some of the key topics, although these can also be seen with the decentralising of powers to all parts of the UK including Wales, Northern Ireland, the Northern power houses and, last but not least, the powers that are retained in England."