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The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017

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Notice of appeal to the First-tier Tribunal

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23.—(1) The notice of appeal referred to in section 242(1) of RSTPA 2014 (notice of appeal) 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.

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