The Management of Taxes in Scotland

Abstract

Scottish taxes are to be collected by a new Scottish tax authority - Revenue Scotland, details of which are set out in the Revenue Scotland and Tax Powers Act (RSTPA 2014). The Management of Taxes in Scotland provides information and analysis of the Act and provides practitioners with a succinct and readable guide to the powers, duties and responsibilities of Revenue Scotland and the ways in which devolved taxes in Scotland are to be administered. The Management of Taxes in Scotland offers a quick reference guide to the Act for general practitioners in the tax, legal and accountancy professions.