This issue also focuses attention on the fact that some professionals in Scotland believe HMRC does not fully understand the differences in the country's legal systems.How about them forgetting altogether about us? Let's face it: if there aren't any taxes they won't have any discs to lose...
James Aitken, senior associate with HBJ Gateley Wareing and a member of the Law Society of Scotland's tax law committee, said he has come across this situation several times, for example when discussing stamp duty land tax (SDLT) and possible changes to capital gains tax (CGT) with HMRC.
Aitken said: "When SDLT was introduced in Scotland, it only worked because the Scottish legal profession made it work. And only last week when I was discussing CGT with HMRC, some people didn't seem to know about the differences in partnership law in Scotland.
"I just feel that HMRC and the Treasury are becoming less and less knowledgeable about Scotland."
Saturday, 1 December 2007
Scots Law: What's that?
As the Inland Revenue might ask: