April 2014

Revenue Scotland and Tax Powers Bill

The Society's Tax Law Committee gave oral evidence on 12 March to the Scottish Parliament's Finance Committee on the Revenue Scotland and Tax Powers Bill. Among the points we made, we emphasised the importance of having an independent advisory panel to give clear guidance on acceptable and unacceptable tax avoidance; we expressed the view that legal professional privilege is not relied on as a means of creating tax avoidance schemes; and that the focus of Revenue Scotland should be to collect the correct amount of tax as far as individual taxpayers are concerned, rather than the largest amount of tax.

All Society documentation pertaining to the Bill can be found here.