RSTP6010 - Onward appeal from First-tier Tax Tribunal
Most decisions of the First-tier Tax Tribunal for Scotland can be appealed to the Upper Tax 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 First-tier Tax Tribunal for Scotland which does not reasonably reflect the facts and evidence presented.
The appellant needs the permission of either the First-tier Tax Tribunal for Scotland or, if the First-tier Tax Tribunal for Scotland refuses, the Upper Tax Tribunal for Scotland. Such permission can only be given if the First-tier Tax Tribunal for Scotland or (as the case may be) the Upper Tax 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 Tax Tribunal for Scotland must be made to the First-tier Tax Tribunal for Scotland.
If permission is refused by the First-tier Tax Tribunal for Scotland, you must give a further application for permission (should you choose to do so) to the Upper Tax Tribunal for Scotland.
Further guidance on how to seek the permission of either the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland (whichever applies) in these circumstances is available on the Scottish Tax Tribunals website, or you can email the Scottish Tax Tribunals at: taxtribs@scotland.gsi.gov.uk.
The following decisions of the First-tier Tax Tribunal for Scotland are final and cannot be appealed on a point of law to the Upper Tax Tribunal for Scotland:
- a refusal of permission for the onward appeal (see above);
- a decision of the tribunal under section 125, 126, 127 or 130 of the RSTPA 2014 relating to information notices (see RSTP2006, RSTP2007 and RSTP2008);
- a decision of the tribunal under section 147 of the RSTPA 2014 relating to approvals of premises inspections (see RSTP2026);
- a decision of the tribunal on an appeal to which section 154 of the RSTPA 2014 applies (disposal of reviews and appeals relating to information notices - see RSTP6006 and RSTP6008); or
- a refusal of permission by the tribunal for a late notice of appeal (see RSTP6008).
The Upper Tax Tribunal for Scotland may uphold or quash the decision on the point of law in question as it sees fit. If the Upper Tax Tribunal for Scotland quashes the decision it may:
- re-make the decision, in which case it may do anything the First-tier Tax Tribunal for Scotland could do if re-making the decision or reach such findings in fact as the Upper Tax Tribunal for Scotland considers appropriate;
- remit the case to the First-tier Tax Tribunal for Scotland, in which case it may give directions for the First-tier Tax Tribunal for Scotland’s re-consideration of the case. Such directions may relate to issues of law or fact (including the Upper Tax 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 Tax Tribunal for Scotland considers appropriate.
Ref ID
RSTP6010
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