Tribunals (Scotland) Act 2014 - Consultation on Draft Regulations regarding:(1) the Transfer of Functions and Members of the Scottish Tax Tribunals to the Scottish Tribunals, (2) the rules of procedure for the First-tier Tax Chamber, and, (3) the Composition of the First-tier and Upper Tribunals for Scotland


This consultation seeks views on draft regulations to transfer the functions and members of the First-tier Tax Tribunal to the First-tier Tribunal for Scotland (First-tier Tribunal) and to transfer the functions and members of the Upper Tax Tribunal for Scotland to the Upper Tribunal for Scotland (Upper Tribunal).

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What Happens Next

We propose to lay regulations in early 2017 that will transfer the Scottish Tax Tribunals into the Scottish Tribunals.

Related Information


Related Documents


Key Dates

Status: Closed

Ran from 20 Oct 2016 to 4 Dec 2016

Other Information


  • People of Scotland


  • Business, Industry and Innovation,
  • Economy