˿

Skip to main content
Loading…

Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

Filter your results Hide all filters

Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 11 August 2025
Select which types of business to include


Select level of detail in results

Displaying 914 contributions

|

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Bill Kidd

That is admirable transparency. Thank you. Does Jonathan Athow have anything to add?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Bill Kidd

I seem to have been successful this morning—I mean, I know that you did it, and not me!

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Bill Kidd

As soon as that.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Bill Kidd

Thank you, convener. How about injecting a wee bit of excitement into the morning and having a couple of questions about Scottish income tax administration? That is always something to keep you on your toes.

The committee is already familiar with the service level agreement between the Scottish Government and HMRC. It is publicly available, reviewed annually and changed as necessary. Are the terms of reference and the minutes of meetings of the board publicly available? That was wondered and the question was asked, and the answer that was given to us was that there were no details of the income tax board or minutes in the public domain. Why is there no publicly available information on the Scottish income tax board? Would it be possible to publish details about agenda items and the minutes from Scottish income tax board meetings?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Bill Kidd

That is perfectly reasonable. That will happen this tax year—is that right?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Bill Kidd

In the interim, would it be possible for the committee to receive by correspondence a summary of issues covered by the board? The Finance and Public Administration Committee has such an arrangement and it receives a summary letter from the Cabinet Secretary for Finance when the quadrilateral meetings of UK finance ministers occur. Could that sort of correspondence be introduced to cover the period between now and when the minutes are published?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 9 May 2023

Bill Kidd

It is always nice to have minor disagreement among witnesses.

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 9 May 2023

Bill Kidd

Are you suggesting that a charitable trust, for instance, could be hijacked into becoming a private business while still using the frontage of that trust?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 9 May 2023

Bill Kidd

How would a challenge to that being presented in a vexatious manner be taken up?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 9 May 2023

Bill Kidd

That is excellent. Thank you all for your responses.