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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 3697 contributions
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I have to say that HMRC has a bit of a reputation for doing that.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I am sympathetic to that suggestion, but I will leave my colleague Liz Smith to ask you about it, as that is her baby on this committee.
On the actual rate, which you have mentioned, I accept that you are not experts on aggregates, but I note that one of the bill’s aims is to encourage recycling to ensure that we take less out of quarries and reuse things more. Do you think that matching the UK rate is a good idea, or would it be a problem if we did not?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
That is helpful. That point is wider than what we are looking at today, but that is interesting. Ms d’Inverno, would you like to come in?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
We have not touched on some other things that the Law Society of Scotland suggested with regard to what is not in the bill. I confess that I do not fully understand LBTT group relief and Scottish share pledges. I think that you are looking for amendments or saying that something else could be in the bill. Do you have amendments ready to go that members might be willing to lodge?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
The bill seems to me to be quite wide ranging, so I am surprised that anything is ruled out. Fair enough—we can take advice on that.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
Is that what the go-live events from 26 January to 26 July are for?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
You said that the tax return will be a bit different from the one that is used for the UK system. I think that our tax return is to be more detailed. Will you explain why that is and what will happen?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I am pretty sure that we are all sympathetic to that. In the past, when we have looked at artificial intelligence, we have been given cases in which, sometimes, if there is not enough human oversight, things can get run away with. As I mentioned to the previous panel members, constituents of mine who were a penny short in their council tax have had horrendous letters. Can you give us some assurance that we are not going down that route?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
My final point is on a different area. In the Law Society of Scotland’s evidence about group relief and demergers, it said, in effect, that HMRC guidance overrules the strict letter of the law but that
“it has not proved possible for Revenue Scotland to issue guidance which has the same effect as the ... SDLT guidance.”
Can you explain that?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
First, as a general question, do you think that the split between primary and subordinate legislation is correct? Should more be set out in primary legislation, or should more be set out in subordinate legislation?