A1.530 Appeals, reviews and Tribunals in Scotland
For the latest New Development, see ND.2103.
Appeals and reviews in Scotland
The legislation makes provision for dispute resolution, ie the settlement of appeals against certain decisions of Revenue Scotland by internal review and mediation or by referral to Tribunal1. An appellant may not appeal to the Tribunal if a review is ongoing, an enquiry is in progress, or if the appellant has entered into a settlement agreement with Revenue Scotland2.
Not all Revenue Scotland decisions are appealable, and details of the types of decision by Revenue Scotland which can be appealed, and those which cannot, are set out in legislation3. Where a decision is appealable, a taxpayer has the right to request that Revenue Scotland should review it, although no steps of a review will be undertaken until the end of any existing enquiry process. The review process is subject to certain time limits. Mediation can also be entered into at any stage, including following the conclusion of a review, as long as both parties to the dispute agree. The mediator is an independent third party.
Where a dispute cannot be resolved by review or mediation, the taxpayer may
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