Tax law
A Scottish perspective on the UK tax system
The Tax Law Sub-Commitee has written to the new UK Government,
highlighting areas which, from experience, the sub-committee
believes should be the focus of the new Government in relation to
the UK tax system, and includes a number of issues which are
particular to Scotland. The full document can be found below.
HMRC consultation on working with tax agents: the next
stage
This consultation considers proposals to give HMRC wider powers
over tax agents.
Draft legislation on deliberate wrongdoing by
tax agents that reflect proposals in this consultation was also
published as part of the consultation.