RSTP6003 - Decisions which are not reviewable or appealable

The following decisions by us are neither reviewable nor appealable:

• the giving of a notice to a taxpayer under section 68 of the RSTPA 2014 regarding the proposed counteraction of a tax advantage (see RSTP8006);
• the making of a Revenue Scotland determination under section 95 of the RSTPA 2014 (see RSTP1007); and
• a decision to give a notice of enquiry under section 85 or paragraph 13 of schedule 3 to the RSTPA 2014 (see RSTP1003 and RSTP7007 respectively).

RSTPA 2014 section 233