Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 26

The Scottish Tax Tribunals

Schedule 2 paragraph 26 establishes the role of the Scottish Tax Tribunals in hearing and deciding appeals against penalty assessments under the late filing penalty regime.

• Appeals against late filing penalties are heard by the Scottish Tax Tribunals, which form part of the wider Scottish tribunal system.
• The tribunals have the authority to confirm, reduce, or cancel penalty assessments issued by Revenue Scotland.
• The original tribunal references were updated by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 to reflect the reorganisation of the Scottish tribunal structure.
• The tribunal system provides taxpayers with an independent route to challenge penalty decisions made by Revenue Scotland.