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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.