Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 11

The Scottish Tax Tribunals

Schedule 2, paragraph 11 deals with the role and jurisdiction of the Scottish Tax Tribunals in handling tax appeals and reviews under the Revenue Scotland and Tax Powers Act 2014.

• Tax disputes under the RSTPA 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals system
• The tribunals were originally established under the RSTPA 2014 but have since been brought within the framework of the Tribunals (Scotland) Act 2014
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 made transitional amendments to align the Scottish Tax Tribunals with the reformed tribunals structure
• The Scottish Tax Tribunals provide an independent forum for taxpayers to challenge decisions made by Revenue Scotland

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