Court service chief named as Revenue Scotland head

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The head of the new Scottish tax body Revenue Scotland has been appointed.

Eleanor Emberson will take up her post from the start of ­October.

Ms Emberson, who is presently chief executive of the Scottish Court Service, will take charge of the agency which is being set up to oversee the collection of new taxes north of the Border.

Revenue Scotland is expected to be operational by 2015, when the Scottish Government is due to get new taxation powers under the Scotland Act.

As part of the changes already approved, the UK government will hand over responsibility for taxes on the sale or leasing of land and buildings and the disposal of waste by landfill. Revenue Scotland will administer the Scottish versions of stamp duty and landfill tax that will be introduced.

Finance Secretary John Swinney has said the new body’s costs will be at least 25 per cent less than HM Revenue and Customs’.