News In Focus
Changes coming to Scottish tax tribunals
Changes are coming to the Scottish tax tribunals, as they are brought within the system created by the Tribunals (Scotland) Act 2014.
From 24 April 2017, the existing First-tier Tax Tribunal for Scotland will be abolished and its functions and members will be transferred to a Tax Chamber, sitting within the newly-established First-tier Tribunal for Scotland. At the same time the Upper Tax Tribunal will be abolished and its functions and members transferred to the Upper Tribunal for Scotland.
The 2014 Act creates a two-tier system for the structure, management and organisation of tribunals, in which the First-tier Tribunal (divided into chambers according to subject matter) and the Upper Tribunal are collectively known as the Scottish Tribunals.
After the transfer date, the Tax Tribunals for Scotland name will no longer be used and correspondence will be from the Tax Chamber of the First-tier Tribunal for Scotland or Upper Tribunal for Scotland. The Tax Chamber of the First-tier Tribunal will have its own dedicated website.
Administration will still be provided by the Scottish Courts & Tribunals Service (SCTS) and the same experienced staff will continue to process work. There should be no impact to the standard of service that is currently delivered.
Applications will initially be sent to the Tax Chamber of the First-tier Tribunal for determination, with an onward appeal route to the Upper Tribunal. Details on how to appeal to the Upper Tribunal will be advised. Transitional arrangements will be in place from 24 April so that any appeal in progress can pass from the Upper Tax Tribunal to the new Upper Tribunal.