Minutes: 14 November 2023

Tuesday, 14 November 2023

29th Meeting, 2023

Start time: 09:45am

End time: 12:27pm

Location: TG.40-CR1 The Burns Room

Published: Tuesday, 14 November 2023

Minutes

1. Scottish Fiscal Framework: independent report and review:

The Committee took evidence from—

Professor Mairi Spowage, Director, Fraser of Allander Institute;

David Phillips, Associate Director, Institute for Fiscal Studies.

2. Scottish Fiscal Framework: Value Added Tax assignment in Scotland:

The Committee took evidence from—

Mark Taylor, Audit Director, Audit Scotland;

Charlotte Barbour, Deputy President, Chartered Institute of Taxation;

Professor Mairi Spowage, Director, Fraser of Allander Institute;

David Phillips, Associate Director, Institute for Fiscal Studies;

John Ireland, Chief Executive, Scottish Fiscal Commission.

3. Work programme (In Private):

The Committee considered and agreed its work programme.