Revenue Scotland and Tax Powers Act 2014 section 232

Overview

Section 232 provides an overview of the part of the Act that deals with how taxpayers can challenge decisions made by Revenue Scotland, including the processes of review, mediation, and appeal.

• Certain Revenue Scotland decisions can be reviewed and appealed, while others cannot — the Act specifies which fall into each category.
• Taxpayers have a right to request a review of eligible decisions, and the Act sets out how those reviews are to be conducted.
• Where a review does not resolve the matter, the taxpayer may pursue mediation as an intermediate step before formal appeal.
• Taxpayers also have a right to appeal decisions to the tax tribunal, either after a review or directly, and the Act provides for settling disputes by agreement.