Part V20 Landfill tax | Commentary

V20.319 Assessments

Part V20 Landfill tax | Commentary

V20.319 Assessments

Revenue Scotland has the power to issue assessments where:

  1.  

    •     returns have not been made1

  2.  

    •     there has been loss of tax or excess repayment.

Assessments cannot be made more than five years after the relevant date, or 20 years where a deliberate act by the taxpayer has resulted in a tax loss2.

The relevant date is:

  1.  

    •     the filing date (no later than 44 calendar days of the end of each quarterly accounting period), or

  2.  

    •     such other date as Scottish Ministers may by order prescribe

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