CIOT response: Inquiry into the Scottish Budget process in practice

Published on: 28 March 2025

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Specialist Tax Regulatory Materials

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The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the Budget process in delivering tax policy in Scotland and highlights the need for improvements in legislative procedures for devolved taxes.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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