From 24 April 2017 the existing Scottish Tax Tribunals have been reorganised.
- The First-tier Tax Tribunal was abolished, and its members and functions transferred to a Tax Chamber in the newly established First-tier Tribunal for Scotland.
- The Upper Tax Tribunal was abolished and its members and functions transferred to the Upper Tribunal for Scotland.
These changes should have limited impact for taxpayers:
- 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 and Tribunals Service (SCTS).
- Transitional arrangements are in place so that any appeal that was in progress at 24 April 2017 passes from the Upper Tax Tribunal to the new Upper Tribunal.
Links
Our Scottish Tax section.
Our guide: How to appeal a tax penalty
The full text of the Scottish Government announcement can be found here.
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