Consultation: A Framework for Tax

Read ACCA’s submission to the Scottish Government’s Taxation and Fiscal Sustainability Directorate

This consultation sought views on the Scottish government’s overarching approach to tax policy, through Scotland’s first Framework for Tax, and how devolved and local tax powers could be used as part of the Scottish Budget 2022/23. 

ACCA welcomes the Scottish government’s decision to include principles focused on anti-avoidance and engagement. However, it is crucial that engagement also focuses on building trust between taxpayers (and appointed agents) and Revenue Scotland.