Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 27

The Scottish Tax Tribunals

Schedule 2, paragraph 27 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 Tribunals (Scotland) Act 2014 provides the overarching framework within which the Scottish Tax Tribunals operate
• Ancillary provisions regulations made in 2017 updated and aligned the tribunal arrangements with the broader Scottish Tribunals system
• The Scottish Tax Tribunals provide an independent forum for taxpayers to challenge decisions made by Revenue Scotland

---