The Management of Taxes in Scotland

By Charlotte Barbour

Scottish taxes are to be collected by a new Scottish tax authority - Revenue Scotland, details of which are set out in the Revenue Scotland and Tax Powers (RS&TP) Act. This book provides information and analysis of the Act and provides practitioners with a succinct and readable guide to the powers, duties, and responsibilities of Revenue Scotland and the ways in which devolved taxes in Scotland are to be administered. The book offers a quick reference guide to the Act for general practitioners in the tax, legal, and accountancy professions. Contents includes: Revenue Scotland's general functions and responsibilities * tax returns, enquiries, and assessments * Revenue Scotland's investigatory powers * penalties * interest on payments due to or by Revenue Scotland * enforcement of payment of tax by Revenue Scotland * reviews and appeals * Scottish tax tribunals * general anti-avoidance rule * use and protection of taxpayer and other information * general and final provisions.

Publication Date: 9/10/2015
Format: Paper
ISBN: 9781780436586