Tax Law Committee

Tax Enquiries: Closure Rules

HMRC is seeking views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.

Strengthening sanctions for tax avoidance

HMRC is seeking views on which are the most appropriate methods of tackling persistent avoiders, and how these ought to be developed.

Revenue Scotland's Charter of Values

The Revenue Scotland and Tax Powers Act 2014 (RSTPA) sets out the legislative basis for some of the expectations about the relationship between the taxpayer and the tax authority. It also provides for a Charter of Standards and Values which will form an important foundation for this relationship.  As part of the creation of the Charter, Revenue Scotland carried out a consultation on a draft Charter of Standards and Values.