The current UK tax system is not fit for purpose in Scotland.  It is vital that during the transition period new systems for managing tax in Scotland be put in place.  Taxes will need to be placed on a variety of sources and some of these will need extensive consideration.   The tax and benefit systems must be integrated.

An analsys of the d devolution of social security powers to the Scottish Parliament in the Scotland Bill.  Whilst the reforms have been represented as giving Scotland “one of the most powerful devolved parliaments in the world.” it is debatable that this is the case. In any federal system, powers lie by default with the states, not with central government. It is open to the states (and sometimes to local governments) to experiment and to innovate. Scotland will not be able to do this.