Search Legislation

Revenue Scotland and Tax Powers Act 2014

Status:

This is the original version (as it was originally enacted).

CHAPTER 1Introductory

Overview

232Overview

This Part makes provision about the review and appeal of certain decisions of Revenue Scotland including—

(a)which decisions are, and which are not, reviewable and appealable,

(b)the taxpayer’s right to have decisions reviewed and the nature and conduct of those reviews,

(c)the option of mediation following a review that doesn’t settle the matter in question,

(d)the taxpayer’s right to appeal decisions to the tribunal, whether following review or otherwise, and

(e)settling tax disputes by agreement and other supplementary matters.

Appealable decisions

233Appealable decisions

(1)The following decisions of Revenue Scotland are appealable decisions—

(a)a decision under section 66 to make adjustments to counteract a tax advantage,

(b)a decision in relation to the registration of any person in relation to any taxable activity,

(c)a decision which affects whether a person is chargeable to tax,

(d)a decision which affects the amount of tax to which a person is chargeable,

(e)a decision which affects the amount of tax a person is required to pay,

(f)a decision which affects the date by which any amount by way of tax, penalty or interest must be paid,

(g)a decision in relation to a penalty under the following provisions—

(i)section 76,

(ii)section 112,

(iii)section 151,

(iv)Part 8,

(v)section 231,

(vi)paragraph 5 of schedule 3,

(h)subject to subsection (2), a decision in relation to the giving of an information notice or in relation to the use of any of the other investigatory powers in Part 7,

(i)subject to subsection (3), a decision in relation to the giving of a notice under section 228.

(2)See section 152 for decisions in relation to the giving of information notices that are not appealable or are appealable only on certain grounds and in certain circumstances.

(3)See section 229 for the grounds on which decisions in relation to the giving of notices under section 228 are appealable.

(4)The following decisions of Revenue Scotland are not appealable decisions—

(a)the giving of a notice under section 68,

(b)the making of a Revenue Scotland determination,

(c)a decision to give a notice of enquiry under section 85 or paragraph 13 of schedule 3.

(5)The decisions mentioned in subsection (1) are appealable whether they are decisions under this Act or any other enactment.

(6)The Scottish Ministers may by order modify subsection (1) or (4) to—

(a)add a decision to either subsection,

(b)vary the description of a decision,

(c)remove a decision from either subsection.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources