From April 2018, the Welsh Revenue Authority (WRA) will be responsible for collecting and managing landfill disposals tax and land transaction tax, replacing UK landfill tax and stamp duty land tax which are currently collected by HMRC.

The Criminal Powers consultation outlines proposals regarding the impact of the WRA being provided with specific criminal powers and invites views on:

• the need to tackle devolved tax offences through the use of criminal powers
• the organisations which may be involved in criminal investigation and prosecution
• the practical implications of making use of different elements of UK criminal powers legislation
• ensuring appropriate safeguards and governance on the use of these powers. 

The consultation period started on the 10^th July 2017 and ends on the 2^nd October 2017. The consultation can be accessed using the following link: https://consultations.gov.wales/consultations/welsh-revenue-authority-powers-tackle-tax-crime

For further information please contact FinancialReformMailbox@gov.wales or visit www.gov.wales/wra  www.llyw.cymru/acc