This should include how we minimise friction in interactions between the two governments' tax and social security regimes to ensure that the Scottish Government has maximum flexibility in its policy choices and ability to manage the impacts of UK policy choices through the Fiscal Framework and vice versa. 83 - The Committee notes that income tax policy divergence in It is clear from the SFC’s latest forecasts that wider 84 Scotland has, since devolution, largely offset the poorer economic factors continue to affect Income Tax receipts...