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Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn The Faculty of Advocates has helpfully made some suggestions, but I cannot remember what they are just now.

The Faculty of Advocates also pointed out that the bill refers to other acts of Parliament by year. The faculty makes the point that, if we have greater competence and if there are ...
Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn This follows on from the questions from the convener and Mr Chisholm. I hope that it is helpful to bear in mind that only a few witnesses raised the matter of the structure of revenue Scotland and whether the executives are on the board. Most witnesses have not particularly taken a view—they are pre...
Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn Finally, an issue has been raised about the structure of revenue Scotland, the board of which will not include executives. Some have suggested that they should be included, while others have not taken a particular view. Do you have a view on that?

Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn (Cumbernauld and Kilsyth) (SNP) I have a few questions arising from the evidence that we have taken from outside bodies. First, concern has been expressed by the Institute of Chartered Accountants of Scotland and the Chartered Institute of Taxation—but less so, it has to be said, by the Law Society of Scotland and the Faculty of A...
Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn It would be straightforward.

Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn So you do not think that it is a big issue.

Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn That reflects some of the evidence that we have received.

Concern has also been expressed about revenue Scotland’s charter and the fact that, under the bill, revenue Scotland has only to aspire to meet the charter’s terms while taxpayers have to meet them. To be fair, I know that the bill...
Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn That is helpful, and I think that it will be welcomed across the board.

I totally accept your point about privilege, but the issue is more about whether it is possible to tightly define the circumstances in which privilege extends to the legal profession. My understanding is that it is no...
Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn Another issue that has been raised is revenue Scotland’s ability to delegate—people who are not directly employed by the organisation—to exercise some of its functions. How can we ensure that those people do not exceed their remit? Should they have to adhere to the charter? Another issue that we hav...
Finance Committee 02 April 2014 : Wednesday, April 02, 2014 view accessible version view PDF version
Jamie Hepburn Malcolm Chisholm raised the issue of appeals, which brings me on to an issue that was raised by the Faculty of Advocates. The faculty suggested that the tribunals that are set up should have distinctive names so that they will not be confused with UK ones. That seemed kind of trivial at first but, i...
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