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  • ICAS has made a major contribution to the Scottish Independence Referendum debate. It has drawn on the expertise of its technical staff, committees and membership to inform discussion in key areas, including tax, pensions, regulation and the wider impact of change on the economy of Scotland and the rest of the UK. Regardless of the outcome of the vote on 18 September, significant change will take place and ICAS has sought to shed light on the issues and potential impacts in the event of independence or the continuing devolution of powers. 

    ICAS Research on implications of Independence and Constitutional Change is available on this page. 

The tax implications of Scottish Independence or further devolution
  • Irrespective of the result of the independence vote, it is likely that Scotland will eventually have more say over its taxes than it currently does, either through independence or some form of further devolution. This independent academic research, commissioned and published by ICAS, considers the tax implications relating to Scottish independence or further devolution. This resultant report takes no view on the desirability of the various options, but rather sets out to help establish the factors that should be taken into account if change is to be achieved successfully.

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Scotland’s Tax Future - Taxes Explained
  • ICAS has published tax paper "Scotland’s Tax Future; Taxes Explained", which seeks to inform voters on the importance of key tax and spending numbers at the centre of the independence debate and offers straightforward and objective explanations of current tax topics.

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Inquiry into Scotland’s Economic Future Post 2014
Scotland's Pensions Future: Have Our Questions Been Answered?
  • ICAS has published a new report on Scotland's Pensions Future: Have Our Questions Been Answered? - calling on the Scottish Government to do more to clarify its position on the details of how pensions will be provided in an independent Scotland. 

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The General Principles of the Revenue Scotland and Tax Powers Bill
  • ICAS written evidence to the Finance Committee of the Scottish Parliament at stage one of the consideration of the Revenue Scotland and Tax Powers Bill

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Scotland’s Pensions Future: What Pensions Arrangements Would Scotland Need?
  • Scotland’s Pensions Future: What Pensions Arrangements Would Scotland Need? - is a major contribution to the debate on Scotland’s future, its meaning and the implications for those in Scotland, the rest of the UK and beyond.

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    You may also be interested in an infographic that accompanies this report.

Response to the Scottish Government: A Consultation on Tax Management
  • ICAS has published their response to the Scottish Government: A Consultation on Tax Management  

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The General Principles of the Land and Buildings Transaction Tax (Scotland) Bill
  • This submission offers ICAS members experience and insights from the design and operation of other UK taxes.

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Tax Issues Arising from the Scotland Act 2012
  • This submission aims to summarise our work so far in the area of the devolution, and potential further devolution, of tax powers to the Scottish Parliament, set out at length in two thought leadership papers above. It also provides observations on the progress achieved to date in the consultations on the devolved taxes and tax management provisions and suggests areas where resources and attention might be focused in the coming months.

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Scotland’s Tax Future: The Practicalities of Tax Devolution
  • ICAS advises that taxpayer profiling will be a vital start to understanding how any changes in allowances, tax structures, reliefs or rates will impact on total tax paid.

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Scotland’s Tax Future: What Tax System Would Scotland Want?
  • What kind of devolved tax system would be appropriate or desirable for Scotland, and what are the foundations on which such a system would be based, are just some of the topics examined by this discussion paper from ICAS.

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House of Lords Select Commitee on Economic Affairs
  • ICAS submission on The Economic Implications for the United Kingdom of Scottish Independence

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