|2012-12-11 14:46:00||awake||News Quiz – 2009_11_20|
No prizes for guessing how I know about this:
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.
While Revenue Scotland has only two taxes to collect (Scottish equivalents of UK Stamp Duty Land Tax and Landfill Tax) and won’t start collecting these for a while yet*, it presumably would collect all taxes** in an independent Scotland.
You have probably missed the associated consultation on Land and Buildings Transaction Tax but you still have time to comment on the Scottish Landfill Tax.
You have been warned advised!
*mostly because Revenue Scotland didn’t even exist until after the 2012 Scotland Act
**apart from VAT, of course – that’s collected by all the traders in the chains that get products and services to you. (HMRC is responsible for compliance, enforcement, appeals and so on. I presume that Revenue Scotland would take over these duties in an independent Scotland.)