Revenue Scotland and Tax Powers Act 2014 section 1

Overview of Act

Section 1 provides an overview of the Revenue Scotland and Tax Powers Act 2014, summarising the structure and subject matter of each part of the Act.

• The Act establishes Revenue Scotland as the tax authority for devolved Scottish taxes and sets up the Scottish Tax Tribunals to handle tax disputes.
• It creates a framework for tax administration including self-assessment, tax return checking, investigatory powers, and a general anti-avoidance rule.
• The Act sets out the rules on penalties, interest on unpaid tax, and debt enforcement by Revenue Scotland.
• It provides for taxpayer information protection, and establishes a system for reviewing, mediating, and appealing Revenue Scotland decisions.