This Practice Note outlines the procedure for appealing against a decision made by Revenue Scotland in relation to any of the Scottish devolved taxes, and, where relevant, compares the procedure to that applicable to appealing an HMRC decision in the UK tribunals. This Practice Note was produced in partnership with Kenneth Campbell QC.
This Practice Note provides an introduction to the Scottish tax tribunal system, which deals with appeals in Scottish devolved tax matters. This Practice Note was produced in partnership with Kenneth Campbell QC.
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