Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 16

The Scottish Tax Tribunals

Schedule 2 paragraph 16 establishes that tax appeals and reviews under the Revenue Scotland and Tax Powers Act 2014 are heard by the Scottish Tax Tribunals, as modified by subsequent regulations.

• Tax disputes under the RSTPA 2014 are dealt with by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 amended the original provisions to align with the unified Scottish Tribunals system.
• The Scottish Tax Tribunals provide a forum for taxpayers to challenge decisions made by Revenue Scotland, including assessments and penalty determinations.
• These tribunal arrangements ensure there is an independent judicial body to resolve disputes between taxpayers and Revenue Scotland.

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