Judging by the general coverage of the Smith Commission report, you would think that giving the Scottish parliament powers over tax was a completely new innovation.
Powers to vary income tax north of the border have actually been available to the Holyrood government since 1999 - but have, so far at least, never been used. Indeed, the Scotland Act 2012 has a...
To continue reading this article...
Join Professional Pensions
Become a Professional Pensions Lite Member today
In just a few clicks you can start your free Professional Pensions Lite membership for 12 months, providing you access to:
- Three complimentary articles per month covering the latest real-time news, analysis and opinion from the industry
- Receive important and breaking news stories via our two daily news alerts
- Hear from industry experts and other forward-thinking leaders
