Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 7

The Scottish Tax Tribunals

Schedule 2, paragraph 7 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 devolved Scottish taxes are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure
• The First-tier Tax Tribunal for Scotland hears initial appeals, with the Upper Tax Tribunal for Scotland handling onward appeals
• The tribunal system was brought within the framework established by the Tribunals (Scotland) Act 2014 through ancillary regulations made in 2017
• The tribunals operate independently from Revenue Scotland to ensure impartial resolution of tax disputes

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