CHAPTER 3SAppeals
241Right of appealS
(1)An appellant may appeal to the tribunal against an appealable decision.
(2)An appellant may not give notice of appeal under section 242 if subsection (3), (4) or (5) applies.
(3)This subsection applies where—
(a)the decision which the appellant seeks to appeal is a decision of Revenue Scotland to amend a self-assessment under section 87 while an enquiry is in progress, and
(b)the enquiry has not been completed.
(4)This subsection applies where—
(a)the appellant has given notice of review in relation to the same matter in question, and
(b)the review has not been concluded or treated as concluded.
(5)This subsection applies where the appellant has entered into a settlement agreement with Revenue Scotland in relation to the same matter in question and has not withdrawn from the agreement under section 246(4).
(6)This section does not prevent the matter in question from being dealt with in accordance with section 246(1) and (2) (settling matters in question by agreement).
Commencement Information
I1S. 241 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
242Notice of appealS
(1)Notice of appeal must be given—
(a)within 30 days of the specified date,
(b)to the tribunal.
(2)In subsection (1) “specified date” means—
(a)in a case to which section 241(3) applies—
(i)the date the appellant was given notice that the enquiry was completed, or
(ii)no such notice having been given, the date the enquiry is completed by virtue of section 93(1)(b),
(b)where the appellant does not request a review under section 234, the date on which the appellant was notified of the appealable decision,
(c)where the appellant requests such a review, the date on which the conclusions of review are notified to the appellant under section 239,
(d)where, following a review under section 237, the appellant and Revenue Scotland entered into mediation, the date either Revenue Scotland or the appellant gave notice of withdrawal from mediation,
(e)where the appellant and Revenue Scotland entered into a settlement agreement but the appellant withdrew from the agreement, the date of that withdrawal.
(3)The notice of appeal must specify the grounds of appeal.
Commencement Information
I2S. 242 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
243Late notice of appealS
(1)This section applies in a case where—
(a)notice of appeal may be given to the tribunal under this Part, but
(b)no notice is given before the relevant time limit.
(2)Notice may be given after the relevant time limit if—
(a)Revenue Scotland agrees, or
(b)where Revenue Scotland does not agree, the tribunal gives permission.
(3)Revenue Scotland must agree to notice being given after the relevant time limit if the appellant has requested that Revenue Scotland does so and Revenue Scotland is satisfied—
(a)that there was reasonable excuse for not giving the notice before the relevant time limit, and
(b)that the request has been made without unreasonable delay.
(4)If a request of the kind referred to in subsection (3) is made, Revenue Scotland must notify the appellant whether or not Revenue Scotland agrees to the request.
(5)A decision of the tribunal under subsection (2)(b) is final.
(6)In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).
Commencement Information
I3S. 243 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
244Disposal of appealS
(1)This section applies if notice of appeal is given under section 242.
(2)The tribunal is to determine the matter in question and may conclude that Revenue Scotland's view of the matter in question is to be—
(a)upheld,
(b)varied, or
(c)cancelled.
Commencement Information
I4S. 244 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)