Revenue Scotland and Tax Powers Act 2014 section 241

Right of appeal

Section 241 establishes the right of a taxpayer to appeal against a decision made by Revenue Scotland, while setting out the circumstances in which this right is temporarily or permanently restricted.

• A taxpayer has the right to appeal to the tax tribunal against any appealable decision made by Revenue Scotland.
• An appeal cannot be lodged where Revenue Scotland has amended a self-assessment during an enquiry and that enquiry has not yet been completed.
• An appeal cannot be lodged where the taxpayer has already requested a review of the same matter and the review is still in progress.
• An appeal cannot be lodged where the taxpayer has entered into a settlement agreement with Revenue Scotland on the same matter and has not withdrawn from that agreement.