How Westminster limits what Scotland can do with wealth taxes

A new report has said introducing a wealth tax in Scotland would require 'careful navigations of constitutional constraints' within the Westminster system (Image: Unknown)

IMPLEMENTING a wealth tax in Scotland would require “careful navigation of constitutional constraints”, a new report has said.

The independent review, commissioned by the Scottish Government, authored by Ipsos and the Fraser of Allander Institute at the University of Strathclyde, said that if Scotland sought to bring in a similar system to Switzerland then proposals would need to be evaluated “within the realities of Scotland’s embedded position in the UK’s fiscal architecture”.