Revenue Scotland and Tax Powers Act 2014 section 91

Effect of determination

Section 91 explains the binding nature of a tribunal determination made on a question referred during an enquiry, and how it must be applied by Revenue Scotland.

• A tribunal determination on a referred question is binding on both parties in the same way as a preliminary decision in an appeal.
• The Revenue Scotland officer conducting the enquiry must take the determination into account when reaching conclusions.
• Any necessary amendments to the tax return must reflect the tribunal's determination.
• The determined question cannot be reopened on appeal, except in the limited circumstances where a preliminary appeal decision could be reopened.

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