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

Closed 4 Dec 2016

Opened 20 Oct 2016

Feedback Updated 5 Jan 2017

We Asked

Your views on draft regulations that:

  1. Transfer the functions and members of the Scottish Tax Tribunals to the Scottish Tribunals.
  2. Set out the Rules of Procedure for the First-tier Tribunal for Scotland Tax Chamber
  3. Establish the Composition of the Scottish Tribunals when hearing cases and appeals in or from the First-tier Tax Chamber.

You Said

We received 3 responses from organisations. The majority of respondents were content with the provisions.

The main concerns have been addressed in the analysis of consultation responses document.

We Did

We have amended the draft regulations to take on board a concern raised by a number of respondents around the judiciary eligible to sit. We have therefore limited the judiciary eligible to hear appeals or referrals from the First-tier Tax Chamber in the Upper Tribunal to Court of Session judges.

Results Updated 5 Jan 2017

Files:

Published Responses

View submitted responses where consent has been given to publish the response.

Overview

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.

Areas

  • All Areas

Audiences

  • People of Scotland

Interests

  • Business, Industry and Innovation
  • Economy