On 13 July 2015, the Tax Collection and Management (Wales) Bill was introduced. The Bill puts in place the legal framework for the collection and management of devolved taxes in Wales. In particular, it provides for: The establishment of the Welsh Revenue Authority (WRA) whose main function will be the collection and management of devolved taxes; The conferral of appropriate powers and duties on WRA (and corresponding duties and rights on taxpayers and others) in relation to the submission of tax returns and the carrying out of enquiries and assessments so as to enable WRA to identify and collect the...