Ian Holloway highlights that whilst we appreciate the role of HMRC, it is not the only tax collection body in the UK and we must respect those in the devolved nations.
We are used to the devolution of local taxation in the UK. For example:
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council tax and business rates are devolved to Scotland;
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similarly, council tax and business rates are devolved to Wales; and
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domestic rates (as council tax does not exist) and business rates are devolved to Northern Ireland.
However, this article is about the devolved taxes that impact us professionally rather than locally. The object being to spotlight that these are a progressively operational reality for professionals.
The purpose of devolution?
The current devolution framework goes
