Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 23

The Scottish Tax Tribunals

Schedule 2 paragraph 23 addresses the role of the Scottish Tax Tribunals in handling tax appeals and related proceedings under the Act.

  • Tax appeals and other proceedings under the Act are heard by the Scottish Tax Tribunals
  • The Tribunals (Scotland) Act 2014 provides the overarching framework within which the Scottish Tax Tribunals operate
  • Ancillary provisions were introduced in 2017 to support the functioning of the tribunal system
  • The Scottish Tax Tribunals serve as the dedicated forum for resolving disputes between taxpayers and Revenue Scotland

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