The Tax Implications of Scottish Independence or Further Devolution
Institute of Chartered Accountants in Scotland
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 respect of further devolution or independence, but to set out the implications and ramifications contingent on either decision being made.
The research project, which culminated in this publication, was funded by a grant from The Scottish Accountancy Trust for Education & Research (SATER) – a registered Scottish Charity (SC034836).
The final version is available from ICAS via the link in this record.
Place of publication