The Revenue Scotland and Tax Powers Bill (RSTPA 2014) received Royal Assent on 24 September 2014. One of the main purposes of the legislation is to enable the establishment of the Scottish Tax Tribunals to hear appeals against decisions taken by Revenue Scotland. The Scottish Government have sought to mirror as far as possible the Tribunal Rules that apply in the UK, namely The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules and the Tribunal Procedure (Upper Tribunal) Rules.

The draft Scottish Statutory Instruments (SSIs) under consultation are as follows:

• The First-tier Tax Tribunal for Scotland Rules 2015; and
• The Upper Tax Tribunal for Scotland Rules 2015.

Comments by interested parties on the draft Tribunal Rules should be made to the Scottish Government by Friday 9 January 2015.

The two SSIs will then be finalised in the light of responses and are expected to be laid before the Scottish Parliament in February 2015 and subject to the necessary approvals to come into force on 1 April 2015.