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 Tax Tribunals. The taxpayer’s right to appeal is suspended during the conduct of a review requested by the taxpayer.
The Scottish Tax Tribunals will be structured with a First-tier and an Upper Tribunal led by the President of the Tax Tribunals; administrative support will be provided by the Scottish Courts and Tribunals Service; and appeals will be heard by the Members of the Tax Tribunals. Both the President and the Members will be appointed by Scottish Ministers.
Further information on the Scottish Tax Tribunals can be found on their website.