The Tribunals (Scotland) Act 2014 provided for the establishment of a single, but chambered, First-tier Tribunal for Scotland, with an appeal to a single Upper Tribunal for Scotland. These will replace the First-tier Tax Tribunal and Upper Tax Tribunal for Scotland.
The Tribunals (Scotland) Act 2014 provided for the establishment of a single, but chambered, First-tier Tribunal for Scotland, with an appeal to a single Upper Tribunal for Scotland. These will replace the First-tier Tax Tribunal and Upper Tax Tribunal for Scotland. The Scottish government has published a group of draft regulations giving effect to the new structure.
The Tribunals (Scotland) Act 2014 provided for the establishment of a single, but chambered, First-tier Tribunal for Scotland, with an appeal to a single Upper Tribunal for Scotland. These will replace the First-tier Tax Tribunal and Upper Tax Tribunal for Scotland.
The Tribunals (Scotland) Act 2014 provided for the establishment of a single, but chambered, First-tier Tribunal for Scotland, with an appeal to a single Upper Tribunal for Scotland. These will replace the First-tier Tax Tribunal and Upper Tax Tribunal for Scotland. The Scottish government has published a group of draft regulations giving effect to the new structure.