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john swinney

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Let’s hope John Swinney has his wits about him. This is the most important week for public finances since the Barnett Formula was introduced in 1978.

THE discovery of gravitational waves involved decades of effort by some of the greatest scientific minds using mathematics of breathtaking complexity. Perhaps now they have confirmed Einstein’s relativity hypothesis, they could turn their attention to another issue of mind-bending difficulty: the fiscal framework for income tax devolution. I know: the debate about Scotland’s financial black … Continue reading

Another year, another budget tax freeze. We’re all fiscal conservatives now.

Another year, another tax freeze. There were no surprises that Finance Secretary John Swinney declined to drink from the poisoned chalice of the Scottish Rate of Income Tax (SRIT) that comes into effect in April. No governing party wants to increase taxes on the eve of an election. Nor in his budget speech yesterday did … Continue reading

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