Scottish Tax Tribunal changes from 24 April 2017

By Justine Riccomini, Head of Taxation (Scottish Taxes, Employment and ICAS Tax Community)

24 April 2017

As a result of the Tribunals (Scotland) Act 2014, changes have been made to the Tribunals system in Scotland.

From 24 April, the functions and members currently within the First-tier Tax Tribunal have been placed within a Tax Chamber which has become a subset of the newly formed First-tier Tribunal for Scotland. The First-tier Tax Tribunal in Scotland has ceased to exist. The Tax Chamber has its own website.

The Upper Tax Tribunal has also been abolished. Its functions and members have been transferred to the Upper Tribunal for Scotland. Collectively, the two tribunals are now known as the Scottish Tribunals.

Business as usual

Administratively speaking, no discernible changes have been made and the Scottish Courts and Tribunals Service will continue to process cases.

Details on how to appeal to the Upper Tribunal will be advised. Transitional arrangements will be in place from 24 April so that any appeal in progress can pass from the Upper Tax Tribunal to the new Upper Tribunal.


  • Tax

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