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The Management of Taxes in Scotland - Charlotte Barbour

The Management of Taxes in Scotland

Buch | Softcover
400 Seiten
2017 | 2nd edition
Bloomsbury Professional (Verlag)
9781784513610 (ISBN)
CHF 139,65 inkl. MwSt
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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.

Covers:
Overview;
Revenue Scotland: general functions and responsibilities;
The use of information by Revenue Scotland;
The devolved taxes;
The general anti-avoidance rule;
Tax returns, enquiries and assessments;
Revenue Scotland’s investigatory powers;
Penalties;
Interest on payments due to or by Revenue Scotland;
Enforcement of payment of tax by Revenue Scotland;
Reviews and appeals;
The Scottish Tax Tribunals.

Charlotte Barbour is Director of Taxation (Private Client and Small Business) at ICAS. She deals with a wide range of tax and tax management issues, is a part-time member of the Tax Tribunals and sits in judgment on tax cases.

Chapter 1 Overview
Chapter 2 Revenue Scotland: general functions and responsibilities
Chapter 3 The use of information by Revenue Scotland
Chapter 4 The devolved taxes
Chapter 5 The general anti-avoidance rule
Chapter 6 Tax returns, enquiries and assessments
Chapter 7 Revenue Scotland’s investigatory powers
Chapter 8 Penalties
Chapter 9 Interest on payments due to or by Revenue Scotland
Chapter 10 Enforcement of payment of tax by Revenue Scotland
Chapter 11 Reviews and appeals
Chapter 12 The Scottish Tax Tribunals
Appendix 1 RSTP1000 Revenue Scotland and Tax Powers Act 2014 Legislation Guidance
Appendix 2 Charter of Standards and Values
Appendix 3 The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 (SSI 2015/184)

Erscheinungsdatum
Verlagsort London
Sprache englisch
Maße 156 x 234 mm
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-13 9781784513610 / 9781784513610
Zustand Neuware
Informationen gemäß Produktsicherheitsverordnung (GPSR)
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