Revenue Scotland and Tax Powers Act 2014 section 244

Disposal of appeal

Section 244 sets out the possible outcomes when an appeal against a Revenue Scotland decision is heard by the tribunal.

• This section applies once a formal notice of appeal has been submitted to the tribunal
• The tribunal has full authority to determine the matter under appeal
• The tribunal may uphold Revenue Scotland's original decision, confirming it was correct
• Alternatively, the tribunal may vary the decision or cancel it entirely