PART 11

Reviews and appeals
CHAPTER 1

Introductory

Overview

Overview
232
This Part makes provision about the review and appeal of certain decisions of Revenue Scotland including—
a
which decisions are, and which are not, reviewable and appealable,
b
the taxpayer's right to have decisions reviewed and the nature and conduct of those reviews,
c
the option of mediation following a review that doesn't settle the matter in question,
d
the taxpayer's right to appeal decisions to the tribunal, whether following review or otherwise, and
e
settling tax disputes by agreement and other supplementary matters.
S. 232 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)