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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 Act (RSTPA 2014).
The Management of Taxes in Scotland 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 Management of Taxes in Scotland offers a quick reference guide to the Act for general practitioners in the tax, legal and accountancy professions.
Covers: Overview; Revenue Scotland: general functions and responsibilities; The use of information by Revenue Scotland; The devolved taxes; The general anti-avoidance rule; 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; The Scottish Tax Tribunals.