The Scottish parliament has published a report on its devolved taxing powers and how to tackle abuse.
It looks like the parliament has adopted a tough, realistic and appropriate approach to this issue, although, as ever the detail will be important. What's particularly welcome is its approach to a general anti-avoidance rule.
First it has adopted Westminster's half hearted and wholly ineffective General Anti-Abuse Rule approach.
Second, it's rejected any idea of a panel of tax industry experts having control of this process, as adopted in the UK General Anti-Abuse Rule, and third it is saying that the general anti-avoidance rule must be wide reaching, recommending:
introducing a rule to give the GAAR priority over any other legislative measures and international double tax arrangements.
That last is the key point. The UK General Anti-Abuse Rule backed off from this. Scotland is not going to do so. They're right. Westminster very definitely got it wrong.