Paragraph 23 Notice of appeal to the First-tier TribunalI1

Scotland

(1)

The notice of appeal referred to in section 242(1) of RSTPA 2014 (notice of appeal) must include—

(a)

the name and address of the appellant;

(b)

the name and address of the appellant’s representative (if any);

(c)

an address where documents for the appellant may be sent or delivered;

(d)

details of the decision appealed against;

(e)

the result the appellant is seeking; and

(f)

the grounds for making the appeal.

(2)

The appellant must provide with the notice of appeal a copy of any written record of any decision appealed against, and any statement of reasons for that decision, that the appellant has or can reasonably obtain.

(3)

A person may apply to the First-tier Tribunal for permission to appeal under section 243(2)(b) of RSTPA 2014 (late notice of appeal) only if—

(a)

the person has approached Revenue Scotland for agreement under section 243(2)(a); and

(b)

agreement has been refused or has been given only on limited grounds.

(4)

Where permission to appeal may be sought under paragraph (3)—

(a)

the notice of appeal must include a request for the permission referred to in section 243(2)(b) of RSTPA 2014 and the reason why the notice of appeal was not provided in time; and

(b)

unless the First-tier Tribunal gives such permission, the First-tier Tribunal must not admit the appeal.

(5)

When the First-tier Tribunal receives the notice of appeal, it must give notice of the proceedings to the respondent.

Annotations

Commencement

I1: Sch. para. 23 in force at 24.4.2017, see reg. 1(2)