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The Management of Taxes in Scotland (eBook)


ISBN13: 9781784510503
Published: May 2015
Publisher: Bloomsbury Professional
Country of Publication: Scotland
Format: eBook (ePub)
Price: Out of print
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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 (RS&TP) Act due to be enacted in 2014.

Scottish Taxes Management 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.

Scottish Taxes Management offers a quick reference guide to the Act for general practitioners in the tax, legal and accountancy professions.

Subjects:
Scots Law, eBooks
Contents:
Chapter 1: Introduction
Chapter 2: Revenue Scotland, its general functions and responsibilities
Chapter 3: Tax Returns, Enquiries and Assessments
Chapter 4: Revenue Scotland’s investigatory powers
Chapter 5: Penalties
Chapter 6: Interest on payments due to or by Revenue Scotland
Chapter 7: Enforcement of payment of tax by Revenue Scotland
Chapter 8: Reviews and appeals
Chapter 9: Scottish Tax Tribunals
Chapter 10: General anti-avoidance rule
Chapter 11: Use and protection of taxpayer and other information
Chapter 12: General and final provisions