A Bill to make provision to establish Revenue Scotland; to establish Scottish tax tribunals; to put in place a general anti-avoidance rule; to make provision about the collection and management of devolved taxes; and for connected purposes.
Current Status of the Bill
Stage 2 completed on 11 June 2014.
Introduction of the Bill
This Government Bill was introduced by John Swinney MSP on 12 December 2013.
Research Briefings on Bill