SCHEDULE 2The Upper Tax Tribunal for Scotland Rules of Procedure 2015
PART 6Correcting, Setting Aside and Appealing Decisions of the Upper Tribunal
Application for permission to appeal a decision of the Upper Tribunal38
1
A person seeking permission to appeal must make a written application to the Upper Tribunal for permission to appeal.
2
An application under paragraph (1) must—
a
identify the decision of the Upper Tribunal to which it relates;
b
identify the alleged error or errors of law in the decision; and
c
state the result the party making the application is seeking.