Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 41

The Scottish Tax Tribunals

Schedule 2 paragraph 41 identifies the Scottish Tax Tribunals as the forum for hearing appeals and other proceedings under the Act.

• Tax appeals and related proceedings under the Act are heard by the Scottish Tax Tribunals
• The Scottish Tax Tribunals were established as specialist bodies to handle devolved tax disputes
• The tribunals were subsequently brought within the wider Scottish Tribunals structure through amending regulations in 2017
• The tribunal system provides taxpayers with an independent route to challenge decisions made by Revenue Scotland