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Seòmar agus comataidhean

Official Report: search what was said in Parliament

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

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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 4 May 2021
  6. Current session: 13 May 2021 to 16 September 2025
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Displaying 921 contributions

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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.

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 9 May 2023

Bill Kidd

The Law Society, Yvonne Evans and Turcan Connell have all commented on chapter 5 of part 1 of the bill, which relates to the duration of a trust. Professor Paisley, in your joint response with Dr Alisdair MacPherson to the committee’s consultation, you, too, have commented on this provision, under which a person will be able to create a trust of any duration that they liked, and have said:

“We wonder whether sufficient consideration has been given to the consequences ... This change could have significant economic impact as certain trusts accumulate assets over a sustained period of time and accordingly obtain sizeable economic power.”

Will you explain a wee bit more your policy concerns in that respect?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 9 May 2023

Bill Kidd

You have just about covered this, but I will sum it up. Last week, the Scottish Law Commission told the committee that, in respect of part 1 of the bill, it did not think that full codification of trust law was necessary or desirable, and it said that part 2 made limited proposals for succession law. Nonetheless—and you have covered a great deal of this—do you think that there is anything that has been missed out of parts 1 and 2 or that has not yet been discussed but that might be easy to add to the bill without interfering with the strong policy consensus that is currently associated with it? Do you want to stick your oar in and say that something else could be done?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 9 May 2023

Bill Kidd

That is interesting.