RSTP6003 - Decisions which are not reviewable or appealable

RSTPA guidance on which Revenue Scotland decisions cannot be the subject of a notice of review or appeal.

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).

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