THE tax collection agency is under no obligation to implement any radical new levy imposed by a Scottish Government through changes to devolution laws.
HM Revenue and Customs (HMRC) said it can effectively veto requests, in theory, to collect new landfill and property taxes if they differ too greatly from the UK system.
The potential problem emerged as part of an inquiry by the Scottish Parliament's Finance Committee into the new Scotland Act, which devolves new financial powers to Holyrood.
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