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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. Session 6: 13 May 2021 to 8 April 2026
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Displaying 1106 contributions

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Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

There is a differentiation in view, obviously.

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

Ah! I beg your pardon. I misread that—and I have already had the response from the Law Society.

What do you think, Laura?

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

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

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

As soon as that.

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

That is very helpful. Thank you.

Professor Gretton, would you like to say anything in rounding off?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 9 May 2023

Bill Kidd

We are going off at a slightly different angle to the duration issue, but what you have said adds to the background and our depth of knowledge, and it has been worth while listening to the comments. Thank you.

11:00