Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 19

The Scottish Tax Tribunals

Schedule 2, paragraph 19 identifies the Scottish Tax Tribunals as the forum for hearing appeals and reviews under the Revenue Scotland and Tax Powers Act 2014.

• Tax appeals and reviews under the RSTPA 2014 are heard by the Scottish Tax Tribunals.
• The Scottish Tax Tribunals were originally established under this Act but have since been incorporated into the wider Scottish Tribunals structure.
• Amendments made by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 updated the framework governing these tribunals.
• The tribunals provide an independent mechanism for taxpayers to challenge decisions made by Revenue Scotland.

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