Welsh Revenue Authority updates guidance on Welsh taxes management

Released 1 February 2019

The Welsh Revenue Authority (WRA) has updated guidance about Welsh taxes management including the anti-avoidance rule, interest and reviews and appeals.

Tax Collection and Management (Wales) Act 2016 general anti-avoidance rule: technical guidance provides guidance in relation to the Tax Collection and Management (Wales) Act 2016, Pt. 3A, s. 81 of in relation to the general anti-avoidance rule. View the updated guide at https://beta.gov.wales/tax-collection-and-management-wales-act-2016-general-anti-avoidance-rule-technical-guidance.

Tax Collection and Management (Wales) Act 2016 interest: Technical guidance reflects the provisions in the Tax Collection and Management (Wales) Act 2016, Pt. 6 (Chapters 1 – 7). View the updated guide at https://beta.gov.wales/tax-collection-and-management-wales-act-2016-interest-technical-guidance.

Reviews and appeals of Welsh Revenue Authority decisions provides guidance on how to request a review of a tax decision or penalty; postponement of tax where a review or appeal has been made; and when a ‘reasonable excuse’ may be taken into account in penalty mitigation. View the updated guide at https://beta.gov.wales/appeal-to-the-welsh-revenue-authority.

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