These states would need to think hard about how to implement the change in a way that ensures those families still get the benefits they receive under the current income tax regime. (vox.com)
In renewing its call, the Institute pointed towards the increased complexity for Scottish taxpayers arising from the move to a 5 - band income tax regime that it said had received limited parliamentary scrutiny. (politics.co.uk)
See New income tax regime requires rethink of Holyrood's fiscal oversight (CIOT press release, 20 February 2018). (politics.co.uk)