Consultation on draft regulations to transfer the Scottish Tax Tribunals to the Scottish Tribunals

Part 1: Background

1. The Tribunals (Scotland) Act 2014 (the 2014 Act) creates a new, simplified statutory framework for tribunals in Scotland, bringing existing tribunal jurisdictions together and providing a structure for new jurisdictions. The Act creates two new tribunals, the First-tier Tribunal for Scotland (First-tier Tribunal) and the Upper Tribunal for Scotland (Upper Tribunal), known collectively as the Scottish Tribunals.

2. The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland were established by the Revenue Scotland and Tax Powers Act 2014, and are known collectively as the Scottish Tax Tribunals.