Revenue Scotland and Tax Powers Act 2014 section 242

Notice of appeal

Section 242 sets out the requirements for lodging an appeal with the tribunal, including the time limit, how the deadline is calculated depending on the circumstances, and the need to specify grounds of appeal.

• An appeal must be lodged with the tribunal within 30 days of the relevant "specified date"
• The specified date varies depending on the route taken — it may be the date of an enquiry completion notice, the date the appealable decision was notified, the date review conclusions were notified, the date of withdrawal from mediation, or the date of withdrawal from a settlement agreement
• Where no formal completion notice was given for an enquiry, the specified date is the date the enquiry is treated as completed under the statutory deemed completion rules
• The notice of appeal must set out the grounds on which the appeal is being made

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