February 2015

Revenue Scotland and Tax Powers Act 2014: A Consultation on the Scottish Tax Tribunal Rules

The Society’s Administrative Justice committee responded to the above named Scottish Government consultation. In relation to the First-tier Tax Tribunal for Scotland Rules 2015, the committee noted that it would appear to be the logical and sensible approach to adopt the existing rules of the UK First-tier and Upper Tax Tribunals, which have been developed by the Tribunal Procedure Committee under the Tribunals, Courts and Enforcement Act 2007, these having already been subject to UK-wide consultation.   The committee did highlight that the lack of an accompanying policy document explaining any detraction from the main rules, prevented consultees from fully considering and responding.    In relation to the the Upper Tax Tribunal for Scotland Rules 2015 , the Committee noted that the draft rules largely replicated the UK Upper Tax Tribunal Rules, and the reasons for any exceptional departures were apparent.  

The full response is available on the Society’s website