PLANS for Scotland's first tax collection system in 300 years will be the focus of a debate on the general principles of the Revenue Scotland and Tax Powers Bill at Holyrood today.

The Bill will establish Revenue Scotland as the tax authority responsible for collecting and managing the two devolved taxes - the Land and Buildings Transaction Tax and the Landfill Tax, when they come into operation on April 1, 2015.

The new framework will provide a more cost effective system, which meets Scotland's needs and include a robust approach to tackling tax avoidance in order to ensure that all tax that should be paid is paid.

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