Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 21

The Scottish Tax Tribunals

Schedule 2, paragraph 21 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 structure
• The Scottish Tax Tribunals were established to provide an independent forum for resolving disagreements between taxpayers and Revenue Scotland
• The tribunals operate under the framework of the Tribunals (Scotland) Act 2014, as amended by the 2017 Ancillary Provisions Regulations
• The tribunal system provides taxpayers with a route to challenge Revenue Scotland decisions outside of the internal review process

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