Disputes with Revenue Scotland: appeals

The Scottish tax tribunal system deals with appeals in devolved tax matters in Scotland and is distinct from the UK tribunal structure.

The Scottish devolved taxes include land and buildings transaction tax (LBTT) which, in Scotland, replaced SDLT and Scottish landfill tax (SLfT) which, in Scotland, replaced UK landfill tax. For more information, see Practice Note: Scotland: devolved taxes and the Scottish tribunal system—outline of devolved taxes.

Revenue Scotland is the tax authority responsible for the administration and collection of devolved taxes in Scotland.

Right of appeal

Many of Revenue Scotland’s decisions are able to be appealed by the taxpayer to the First-tier Tribunal for Scotland (Tax Chamber), which, for the purpose of this Overview, is referred to as the Scottish FTT. For more information on which of its decisions are appealable, see Practice Note: Appealing a Revenue Scotland decision—decisions and the right of appeal.

Revenue Scotland review

As a precursor to appeal, and a potential alternative, Revenue Scotland may review its own appealable decisions. In fact, a person aggrieved by an appealable decision (ie the taxpayer in respect of whose

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