Taxation: A process not an event

With so much political drama surrounding the Senedd in recent months, and the constant fighting over Brexit, it is easy to forget some of the mechanical aspects of legislating that were perhaps expected to characterise this Assembly. Chief amongst these are the powers of taxation reached by negotiation between the governments at both ends of the M4. The first phase in enacting this process was relatively straight forward and we now have a separate regime in Wales relating to both stamp duty or land taxation, and also landfill in Wales. Of course these are relatively small taxes, but they represented a cementing of that new competence. More tricky is the… Read More

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