Secondary legislation for Scotland’s taxes management act
LITRG has responded to a Scottish Government consultation on draft subordinate legislation in respect of the Revenue Scotland and Tax Powers Act 2014. LITRG agrees with the approach adopted by the Scottish Government in many areas, such as the duty to keep and preserve records.
LITRG raises concerns with certain proposals, calling for a more balanced approach in relation to time limits for the Scottish Tax Tribunals, and questioning whether the proposed penalties in respect of a failure to attend Tribunal proceedings are too severe – we suggest that the penalties should be subject to some sort of explicit ‘reasonable excuse’ defence.
The LITRG response can be found here.