Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 29

The Scottish Tax Tribunals

Schedule 2 paragraph 29 provides for the transfer of tax tribunal functions to the Scottish Tax Tribunals established under the Tribunals (Scotland) Act 2014.

• Tax appeal and review functions originally exercised under the Revenue Scotland and Tax Powers Act 2014 were transferred to the Scottish Tax Tribunals.
• The Tribunals (Scotland) Act 2014 established a new unified tribunal structure for Scotland, into which tax tribunal functions were integrated.
• The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 made the necessary transitional and consequential amendments to give effect to this transfer.
• The changes ensure that taxpayers appealing decisions by Revenue Scotland do so through the Scottish tribunal system rather than any predecessor arrangements.

---