Revenue Scotland and Tax Powers Act 2014 section 67

Proceedings in connection with the general anti-avoidance rule

Section 67 sets out what Revenue Scotland must prove in court or tribunal proceedings under the general anti-avoidance rule, and what evidence the court or tribunal may consider when deciding such cases.

• Revenue Scotland bears the burden of proving that a tax avoidance arrangement is artificial and that any adjustments made are just and reasonable.
• Courts and tribunals must take into account any guidance published by Revenue Scotland about the general anti-avoidance rule that was current at the time the arrangement was entered into.
• Courts and tribunals may also consider any other publicly available guidance, statements, or materials from any source that existed when the arrangement was entered into.
• Evidence of established practice at the time the arrangement was entered into may also be taken into account by the court or tribunal.

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