PART 6Tax returns, enquiries and assessments
CHAPTER 4Revenue Scotland enquiries
Referral during enquiry
88Referral of questions to appropriate tribunal during enquiry
1
At any time when an enquiry is in progress into a tax return any question arising in connection with the subject-matter of the return may be referred to the appropriate tribunal for determination.
2
Notice of the referral must be given to the appropriate tribunal jointly by the relevant person and a designated officer.
3
More than one notice of referral may be given under this section in relation to an enquiry.
89Withdrawal of notice of referral
A designated officer or the relevant person may withdraw a notice of referral under section 88.
90Effect of referral on enquiry
1
While proceedings on a referral under section 88 are in progress in relation to an enquiry—
a
no closure notice may be given in relation to the enquiry, and
b
no application may be made for a direction to give a closure notice.
2
Proceedings on a referral are “in progress” where—
a
notice of referral has been given and has not been withdrawn, and
b
the question referred has not been finally determined.
3
A question referred has been “finally determined” when—
a
it has been determined by the appropriate tribunal, and
b
there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).
91Effect of determination
1
A determination under section 88 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary plea in an appeal.
2
The designated officer conducting the enquiry must take the determination into account—
a
in reaching conclusions on the enquiry, and
b
in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
3
The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary plea in that appeal.
92“Appropriate tribunal”
1
Where the question to be referred under section 88 is of the market value of any land, the appropriate tribunal is the Lands Tribunal for Scotland.
2
In any other case a referral under section 88 is to be made to—
a
the First-tier Tribunal,
b
where determined by or under tribunal rules, the Upper Tribunal, or
c
any other court or tribunal specified by the Scottish Ministers by order.
3
References to the “appropriate tribunal” in sections 88 and 90 are to be read accordingly.