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A Consultation on Tax Management: Analysis of Responses

A Consultation on Tax Management: Analysis of Responses

Friday, June 28, 2013

ISBN: 9781782567172

This report presents findings from the analysis of the responses to the Tax Management Consultation which relates to the delivery of the devolved taxes and focuses on issues relating to the underpinning arrangements required to ensure successful implementation of the devolved taxes.

Executive Summary

The Scotland Act 2012 introduced new financial powers for the Scottish Parliament, including powers to introduce new taxes. The Scottish Government intends to introduce a Bill on Tax Management. The Bill will focus on the delivery of the devolved taxes and associated arrangements required to ensure their successful implementation. A key aspect of this is the introduction of Revenue Scotland.

A Scottish Government consultation sought views on tax management issues in relation to the proposed Bill on Tax Management. This report summarises the responses to the consultation.