Taxing times ahead for the Scots
Language: English Series: Scots Law Times ; SLT (8) 27 February 1998, 57-61(5)Publication details: 1998Subject(s): Summary: Analyses the proposed tax varying powers of the Scottish Parliament , in particular who, and what income, will be liable. Suggests that the basic scheme is fairly clear and workable and liable to impose substantial costs on employers of Scottish taxpayers if the power is exercised.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS58372 (Browse shelf(Opens below)) | 1 | Available | 84599-1001 |
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Analyses the proposed tax varying powers of the Scottish Parliament , in particular who, and what income, will be liable. Suggests that the basic scheme is fairly clear and workable and liable to impose substantial costs on employers of Scottish taxpayers if the power is exercised.