Tax law

Inheritance tax: simplifying charges on trusts

The consultation sets out options on how IHT periodic and exit charges on trusts that hold or dispose of relevant property can be simplified and seeks views on proposals to align payment and filing dates for these charges and examines the treatment of accumulated income.

A Consultation on Tax Management

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.

A Landfill Tax for Scotland

This consultation paper sets out the Scottish Government's thinking on the proposed Scottish Landfill Tax.

Both the Society's Tax and Environmental Law Committees contributed to the response.