Revenue Scotland and Tax Powers Act 2014 section 90

Effect of referral on enquiry

Section 90 explains how a referral of a question to the tribunal during an enquiry affects Revenue Scotland's ability to close that enquiry.

• While a referral to the tribunal is in progress, Revenue Scotland cannot issue a closure notice to conclude the enquiry.
• While a referral is in progress, neither Revenue Scotland nor the taxpayer can apply for a direction requiring a closure notice to be given.
• A referral is considered to be "in progress" from the point the notice of referral is given (provided it has not been withdrawn) until the referred question has been finally determined.
• A question is "finally determined" only when the tribunal has decided it and there is no further possibility of that decision being changed or set aside, ignoring any power to grant late permission to appeal.

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