Importance of Trust in the Tax System

That the Parliament notes the recent publication by The Times, which stated that Rangers FC’s insolvency was the result of an HMRC overestimation of taxes owed by £50 million; understands that HMRC has stated that no such mistakes were made and that it won its case against Rangers’ tax avoidance scheme in the Supreme Court; recognises that HMRC has also stated that "inaccurate and partial reporting only serves to undermine public trust in the tax system", and considers that public trust in the tax system is paramount given the importance of taxation for the provision of public services and ensuring a fairer and more progressive Scotland.