For those interested in the Scotland Bill I would recommend that you look out for coverage of the evidence given to the Scotland Bill committee by Martin Sime of the SCVO.

The premise of the evidence is that the Scotland Bill will be irrelevant before it is implemented.  I have blogged on this issue before but from a tax perspective.

The Scotland Bill includes an income tax proposal that is overly complicated.  In addition the Scotland Bill fails to link up devolved responsibilities such as the environment with associated environmental taxes.  Or health and alcohol and tobacco duties.  Or succession law and inheritance tax.  Or giving OSCR sole responsibility for charity registration.  Devolving these and other similar taxes and duties, and certain specific tax powers, would have given the Scottish Parliament a greater number and more wide-ranging set of economic levers.   It would also simplify government both in Scotland and the rest of the UK.

More information on the evidence to be given by SCVO can be found here.