Revenue Scotland and Tax Powers Act 2014 section 238

Nature of review etc.

Section 238 describes how Revenue Scotland should conduct a review of a decision, including its scope, the factors it must consider, and the possible outcomes.

• Revenue Scotland decides the appropriate nature and extent of each review based on the circumstances
• The review must take into account what steps were already taken by Revenue Scotland in reaching its original decision and by the taxpayer in trying to resolve the disagreement
• Any representations made by the taxpayer must be considered, provided they are submitted in time for Revenue Scotland to give them proper consideration
• The review can result in the original decision being upheld, varied, or cancelled entirely