xmlns:atom="http://www.w3.org/2005/Atom"

PART 4The Scottish Tax Tribunals

CHAPTER 5Appeal of decisions

Appeal from First-tier Tribunal

34Appeal from the First-tier Tribunal

(1)A decision of the First-tier Tribunal in any matter in a case before the tribunal may be appealed to the Upper Tribunal.

(2)An appeal under this section is to be made—

(a)by a party in the case,

(b)on a point of law only.

(3)An appeal under this section requires the permission of—

(a)the First-tier Tribunal, or

(b)if the First-tier Tribunal refuses its permission, the Upper Tribunal.

(4)Such permission may be given in relation to an appeal under this section only if the First-tier Tribunal or (as the case may be) the Upper Tribunal is satisfied that there are arguable grounds for the appeal.

(5)This section is subject to section 39(2) and to sections 131(4), 147(6), 154(5) and 243(5).