Skip to main content

Parliamentary debates and questions

S5W-14582: Willie Rennie (North East Fife)

Scottish Liberal Democrats

Date lodged: 12 February 2018

To ask the Scottish Government how many times Revenue Scotland has taken action under the general anti-avoidance rule that was established by the Revenue Scotland and Tax Powers Act 2014; how many schemes have been challenged (a) successfully and (b) unsuccessfully, and what their total value was.

Answered by: Derek Mackay 27 February 2018

This is an operational matter for Revenue Scotland and I have therefore asked the Chief Executive to respond directly to the member.

The Scottish Government’s approach to the devolved taxes demonstrates that we are serious about tackling tax avoidance in Scotland. Revenue Scotland has a statutory duty to protect revenue against tax fraud and tax avoidance and does this through robust compliance activity, including the application of the General Anti-Avoidance Rule. The GAAR is a specific compliance tool which can be deployed in specific circumstances but also operates as a deterrent against tax fraud and tax avoidance. It is recognised by stakeholders as being significantly wider than the UK General Anti-Avoidance Rule, which is based on the narrower test of ‘abuse’ rather than ‘artificiality’ of tax arrangements.