Corporation tax [electronic resource] financial scrutiny unit briefing

Nicol, Scherie

Corporation tax financial scrutiny unit briefing [electronic resource] - Edinburgh Scottish Parliament 2011 - SPICe Briefing (11/67) 13 September 2011 .

Whilst currently the Scottish Government cannot vary corporation tax, they have asked to be given these powers through the Scotland Bill. This briefing examines the reasons for collecting corporation tax, and the potential advantages and disadvantages of such powers being devolved.

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Scotland--1999-