The above consultation closes on 12 April 2013.
“This is a consultation document seeking views on the structure and powers for Revenue Scotland, ensuring tax compliance, tackling tax avoidance, resolving tax disputes, treatment of taxpayer information and accelerated tax changes.
The Scottish Government has indicated that it intends to use the new competence of the Scottish Parliament to introduce taxes to replace the UK Stamp Duty Land Tax and Landfill Tax from 1 April 2015. This consultation complements the separate consultations on the Land and Buildings Transaction Tax (concluded August 2012; draft Bill introduced to the Scottish Parliament on 29 November) and a Scottish Landfill Tax (consultation closes 15 January 2013).
It seeks views on the underpinning arrangements required to support a Scottish tax system, encompassing chapters on structure and powers for Revenue Scotland, ensuring tax compliance, tackling tax avoidance, resolving tax disputes, treatment of taxpayer information and accelerated tax changes.”
More on this can be found here.
