Revenue Scotland and Tax Powers Act 2014

232 Overview

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.