Revenue Scotland and Tax Powers Act 2014

35 Disposal of an appeal under section 34

(1) In an appeal under section 34, the Upper Tribunal may uphold or quash the decision on the point of law in question.

(2) If the Upper Tribunal quashes the decision, it may—

(a) re-make the decision,

(b) remit the case to the First-tier Tribunal, or

(c) make such other order as the Upper Tribunal considers appropriate.

(3) In re-making the decision, the Upper Tribunal may—

(a) do anything that the First-tier Tribunal could do if re-making the decision,

(b) reach such findings in fact as the Upper Tribunal considers appropriate.

(4) In remitting the case, the Upper Tribunal may give directions for the First-tier Tribunal’s reconsideration of the case.

(5) Such directions may relate to—

(a) issues of law or fact (including the Upper Tribunal’s opinion on any relevant point),

(b) procedural issues (including as to the members to be chosen to reconsider the case).