RSTP6012 - Judicial review

RSTPA guidance on judicial review of a decision by either Revenue Scotland or the Scottish Tribunals.

Where the RSTPA 2014 does not provide for a statutory appeal against a decision by either us or of a tribunal, it may be competent to petition the supervisory jurisdiction of the Court of Session. The ordinary rules and procedures for judicial review in Scotland would therefore apply.

Ref ID

RSTP6012

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