At any stage of the dispute process prior to reaching a settlement agreement, the taxpayer or their agent will also have a right of appeal to the independent Scottish Tribunals. The taxpayer’s right to appeal is suspended during the conduct of a review requested by the taxpayer.
The Scottish Tribunals are structured with the Tax Chamber of the First-tier Tribunal for Scotland and Upper Tribunal for Scotland led by the President of the Scottish Tribunals. Administrative support is provided by the Scottish Courts and Tribunals Service and appeals are heard by the Members of the Tax Tribunals. Both the President and the Members have been appointed by Scottish Ministers.
Further information on the Scottish Tribunals can be found on their website.