Revenue Scotland and Tax Powers Act 2014

120 Meaning of “tax position”

(1) In this Part unless otherwise stated “tax position”, in relation to a person, means the person’s position as regards any devolved tax, including the person’s position as regards—

(a) past, present and future liability to pay any devolved tax,

(b) penalties and other amounts that have been paid, or are or may be payable, by or to the person in connection with any devolved tax, and

(c) claims, elections, applications and notices that have been or may be made or given in connection with the person's liability to pay any devolved tax,

(and references to a person's position as regards a particular tax (however expressed) are to be interpreted accordingly).

(2) References in this Part to the tax position of a person include the tax position of—

(a) an individual who has died,

(b) a company that has ceased to exist.

(3) References in this Part to a person’s tax position are to the person’s tax position at any time or in relation to any period, unless otherwise stated.

(4) References to checking a person’s tax position include carrying out an investigation or enquiry of any kind.