{"id":24706,"date":"2014-05-02T10:57:29","date_gmt":"2014-05-02T09:57:29","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=24706"},"modified":"2014-05-02T10:57:29","modified_gmt":"2014-05-02T09:57:29","slug":"scotland-will-be-tough-on-tax-avoidance-and-way-ahead-of-westminster","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2014\/05\/02\/scotland-will-be-tough-on-tax-avoidance-and-way-ahead-of-westminster\/","title":{"rendered":"Scotland will be tough on tax avoidance &#8211; and way ahead of Westminster"},"content":{"rendered":"<p>The Scottish parliament <a href=\"http:\/\/www.scottish.parliament.uk\/S4_FinanceCommittee\/Reports\/fir-14-03w.pdf\" target=\"_blank\">has published a report on its devolved taxing powers and how to tackle abuse<\/a>.<\/p>\n<p>It looks like the parliament has adopted a tough, realistic and appropriate approach to this issue, although, as ever the detail will be important. What's particularly welcome is its approach to a\u00a0general anti-avoidance rule.<\/p>\n<p>First it has adopted Westminster's half hearted and wholly ineffective\u00a0General Anti-Abuse Rule approach.<\/p>\n<p>Second, it's rejected any idea of a panel of tax industry experts having control of this process, as adopted in the UK\u00a0General Anti-Abuse Rule, and third it is saying that the\u00a0general anti-avoidance rule must be wide reaching, recommending:<\/p>\n<blockquote><p>introducing a rule to give the GAAR priority over any other legislative measures and international double tax arrangements.<\/p><\/blockquote>\n<p>That last is the key point. The UK\u00a0General Anti-Abuse Rule backed off from this. Scotland is not going to do so. They're right. Westminster very definitely got it wrong.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Scottish parliament has published a report on its devolved taxing powers and how to tackle abuse. It looks like the parliament has adopted a<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2014\/05\/02\/scotland-will-be-tough-on-tax-avoidance-and-way-ahead-of-westminster\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[134,140,10],"tags":[],"class_list":["post-24706","post","type-post","status-publish","format-standard","hentry","category-gantip","category-scotland","category-tax-avoidance"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/24706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=24706"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/24706\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=24706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=24706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=24706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}