North of the Border: The ramifications of Smith
Following the Scottish referendum, the UK government established the cross-party Smith Commission to make proposals for devolution of further powers to the Scottish Parliament. These recommendations, if implemented, will see yet further differences develop between the laws and practice of Scotland and England.
The recommendations are wide ranging. There has been much focus on the new tax and financial powers, including setting income tax rate bands on and retaining all income tax raised in Scotland. The
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