Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 12

The Scottish Tax Tribunals

Schedule 2 paragraph 12 addresses the role of the Scottish Tax Tribunals in handling tax disputes under the Revenue Scotland and Tax Powers Act 2014.

• Tax appeals and disputes under devolved Scottish taxes are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The Scottish Tax Tribunals were originally established under the RSTPA 2014 but were subsequently brought within the framework of the Tribunals (Scotland) Act 2014.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 made transitional changes to integrate the Scottish Tax Tribunals into the unified tribunal system.
• The tribunal system provides taxpayers with an independent forum to challenge decisions made by Revenue Scotland.

---