Notice of appeal to the First-tier Tribunal
23.—(1) The notice of appeal referred to in section 242 of RSTPA 2014 must include—
(a)the name and address of the appellant;
(b)the name and address of the appellant’s representative (if any);
(c)an address where documents for the appellant may be sent or delivered;
(d)details of the decision appealed against;
(e)the result the appellant is seeking; and
(f)the grounds for making the appeal.
(2) The appellant must provide with the notice of appeal a copy of any written record of any decision appealed against, and any statement of reasons for that decision, that the appellant has or can reasonably obtain.
(3) A person may apply to the First-tier Tribunal for permission to appeal under section 243(2)(b) of RSTPA 2014 (late notice of appeal) only if—
(a)the person has approached Revenue Scotland for agreement under section 243(2)(a); and
(b)agreement has been refused or has been given only on limited grounds.
(4) Where permission to appeal may be sought under paragraph (3)—
(a)the notice of appeal must include a request for the permission referred to in section 243(2)(b) of RSTPA 2014 and the reason why the notice of appeal was not provided in time; and
(b)unless the First-tier Tribunal gives such permission, the First-tier Tribunal must not admit the appeal.
(5) When the First-tier Tribunal receives the notice of appeal, it must give notice of the proceedings to the respondent.