Now showing items 1-1 of 1

  • The Tax Implications of Scottish Independence or Further Devolution 

    Frecknall-Hughes, J; James, SR; McIlwhan, R (Institute of Chartered Accountants in Scotland, 2014-05)
    This report considers the practical implications of further devolution of tax powers in Scotland or an independent tax regime under independence. It is not the purpose of this report to recommend any course of action in ...