Revenue Scotland and Tax Powers Act 2014 section 154

Disposal of reviews and appeals in relation to information notices

Section 154 explains what happens when a person challenges an information notice through a review or an appeal, and sets out the compliance deadlines that apply depending on the outcome.

• When a review upholds or varies an information notice, the recipient must comply within a period reasonably specified by a designated officer, unless mediation has been entered into or a further appeal has been lodged.
• When the tax tribunal upholds or varies an information notice on appeal, the recipient must comply within the period set by the tribunal, or if no period is set, within a period reasonably specified by a designated officer.
• A review outcome does not take binding effect if the person proceeds to mediation or lodges an appeal against the review conclusions.
• The tribunal's decision on an appeal relating to an information notice is final and cannot be further challenged.