MSPs set to quiz tax officials

HM REVENUE and Customs officials are to be quizzed by MSPs via video link over why Holyrood's "tartan tax" powers were allowed to lapse.

Finance Secretary John Swinney came under fire in November after it was revealed he had failed to inform parliament of his decision not to pay millions of pounds to upgrade the data system needed to implement any variation in the Scottish rate of income tax. Holyrood has the power to raise or lower the basic rate by 3p in the pound.

Now the finance committee is investigating the circumstances surrounding Mr Swinney's decision. Tomorrow it will take evidence from two senior officials at HMRC by video conference.

Mr Swinney has said he had no intention of using the tax power, but opponents have accused him of "sabotaging devolution".