Tax Advisory Group

Overview

This group provided strategic advice on tax policy and strategy to the Scottish Government. It met from July 2023, with its final meeting in February 2026. The group concluded with the parliamentary session which ended in March 2026.

The group, which included stakeholders from academia, think tanks, professional organisations and business groups, considered a range of tax policy issues including the approach to tax legislation, the Council Tax reform engagement programme, wealth taxes, and the future devolution of powers.  

Members

• Shona Robison MSP, Cabinet Secretary for Finance and Local Government
• Stuart Adam, senior economist at the Institute for Fiscal Studies
• Dave Moxham, Deputy General Secretary at the Scottish Trades Union Congress
• Professor Mairi Spowage, Director of the Fraser of Allander Institute
• Dr Jim McCormick, Chief Executive of the Robertson Trust
• Cllr. Katie Hagmann, COSLA Resources spokesperson
• Aidan O'Carroll, Chair of Revenue Scotland and former Chair of the Institute of Directors in Scotland
• Dr Liz Cameron, Chief Executive of the Scottish Chambers of Commerce
• Charlotte Barbour, President of the Chartered Institute of Taxation
• Professor David Heald, Emeritus Professor in the Adam Smith Business School, University of Glasgow
• Dan Neidle, founder of Tax Policy Associates
• Ivan McKee MSP, Minister for Public Finance

Each member attended in a personal capacity rather than a representative of their respective organisations.

Publications

Tax Advisory Group: terms of reference