Revenue Scotland and Tax Powers Act 2014 section 120

Meaning of "tax position"

Section 120 defines the term "tax position" as used throughout this part of the Act, covering a person's overall relationship with any devolved tax administered by Revenue Scotland.

• A person's tax position covers their past, present and future liability to pay any devolved tax
• It includes penalties and other amounts paid or payable by or to the person in connection with any devolved tax
• It extends to claims, elections, applications and notices made or given in connection with the person's tax liability
• The definition also applies to deceased individuals and companies that have ceased to exist