PART 6Tax returns, enquiries and assessments

CHAPTER 4Revenue Scotland enquiries

Referral during enquiry

88Referral of questions to appropriate tribunal during enquiry

(1)At any time when an enquiry is in progress into a tax return any question arising in connection with the subject-matter of the return may be referred to the appropriate tribunal for determination.

(2)Notice of the referral must be given to the appropriate tribunal jointly by the relevant person and a designated officer.

(3)More than one notice of referral may be given under this section in relation to an enquiry.

89Withdrawal of notice of referral

A designated officer or the relevant person may withdraw a notice of referral under section 88.

90Effect of referral on enquiry

(1)While proceedings on a referral under section 88 are in progress in relation to an enquiry—

(a)no closure notice may be given in relation to the enquiry, and

(b)no application may be made for a direction to give a closure notice.

(2)Proceedings on a referral are “in progress” where—

(a)notice of referral has been given and has not been withdrawn, and

(b)the question referred has not been finally determined.

(3)A question referred has been “finally determined” when—

(a)it has been determined by the appropriate tribunal, and

(b)there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).

91Effect of determination

(1)A determination under section 88 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary plea in an appeal.

(2)The designated officer conducting the enquiry must take the determination into account—

(a)in reaching conclusions on the enquiry, and

(b)in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.

(3)The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary plea in that appeal.

92“Appropriate tribunal”

(1)Where the question to be referred under section 88 is of the market value of any land, the appropriate tribunal is the Lands Tribunal for Scotland.

(2)In any other case a referral under section 88 is to be made to—

(a)the First-tier Tribunal,

(b)where determined by or under tribunal rules, the Upper Tribunal, or

(c)any other court or tribunal specified by the Scottish Ministers by order.

(3)References to the “appropriate tribunal” in sections 88 and 90 are to be read accordingly.