London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552

Scots plan separate tax agency

The Scottish government has announced its intention to set up a separate Revenue Scotland agency after HMRC highlighted practical issues on the devolution of tax-raising powers.

Apparently lower corporate and personal tax rates are a key part of Scottish Nationalist first minister’s Alex Salmond’s economic policy, and his preference is to set up a separate tax body to administer tax collection.

The problems on determining residence and liability would be interesting, or challenging, depending on your view.



Date: 6th July, 2012
Author: Cathy Corns


Articles from this Author

20th March, 2018
Beneficial loans

20th March, 2018
IR35 consultation

20th March, 2018
Tax codes

25th October, 2017
R&D changes see 22% increase in claims by SMEs

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.


Disruption in distribution click on the link to read how Corporate Advisory Partner, Henry……

Vendor assistance and vendor due diligence click on the link to read Corporate Finance Dire……



For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn