RSTP6010 - Onward appeal from Tax Chamber of the First-tier Tribunal for Scotland

RSTPA guidance on the circumstances in which a person has the right of onward appeal from the Tax Chamber of the First-tier Tribunal for Scotland.

Most decisions of the Tax Chamber of the First-tier Tribunal for Scotland can be appealed to the Upper Tribunal for Scotland by a party in the case (that is, you or us) but only on a point of law. This could include a decision by the Tax Chamber of the First-tier Tribunal for Scotland which does not reasonably reflect the facts and evidence presented.

The appellant needs the permission of either the Tax Chamber of the First-tier Tribunal for Scotland or, if the Tax Chamber of the First-tier Tribunal for Scotland refuses, the Upper Tribunal for Scotland. Such permission can only be given if the Tax Chamber of the First-tier Tribunal for Scotland or (as the case may be) the Upper Tribunal for Scotland is satisfied that there are arguable grounds for the appeal. This is the ‘first appeals test’.

An application for permission to appeal to the Upper Tribunal for Scotland must be made to the Tax Chamber of the First-tier Tribunal for Scotland.

If permission is refused by the Tax Chamber of the First-tier Tribunal for Scotland, you must give a further application for permission (should you choose to do so) to the Upper Tribunal for Scotland.

Further guidance on how to seek the permission of either the Tax Chamber of the First-tier Tribunal for Scotland or the Upper Tribunal for Scotland (whichever applies) in these circumstances is available on the Scottish Tribunals website, or you can email the Scottish Tribunals at: taxchamber@scotcourtstribunals.gov.uk.

The following decisions of the Tax Chamber of the First-tier Tribunal for Scotland are final and cannot be appealed on a point of law to the Upper Tribunal for Scotland:

The Upper Tribunal for Scotland may uphold or quash the decision on the point of law in question as it sees fit. If the Upper Tribunal for Scotland quashes the decision it may:

  • re-make the decision, in which case it may do anything the Tax Chamber of the First-tier Tribunal for Scotland could do if re-making the decision or reach such findings in fact as the Upper Tribunal for Scotland considers appropriate;
  • remit the case to the Tax Chamber of the First-tier Tribunal for Scotland, in which case it may give directions for the Tax Chamber of the First-tier Tribunal for Scotland's re-consideration of the case. Such directions may relate to issues of law or fact (including the Upper Tribunal for Scotland’s opinion on any relevant point) or procedural issues (including as to the members to be chosen to reconsider the case); or
  • make such other order as the Upper Tribunal for Scotland considers appropriate.

 RSTPA 2014 sections 34-35

Ref ID: 
RSTP6010
Archive Date: 
13 March 2015
Last updated: 
28 April 2017

Archive

Updated date: 2015-03-19 15:41
Version ID: 874
CAPTCHA
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
3 + 0 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.