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 1 is due to be completed by 23 May 2014.
Introduction of the Bill
This Government Bill was introduced by John Swinney MSP on 12 December 2013.
Research Briefings on Bill
Lead committee: Finance Committee
Dates of consideration by lead committee:
5 February 2014 (evidence)
19 February 2014 (evidence)
26 February 2014 (evidence)
Dates of consideration by other committees:
15 January 2014 (Public Audit)