Revenue Scotland and Tax Powers Act 2014

242 Notice of appeal

(1) Notice of appeal must be given—

(a) within 30 days of the specified date,

(b) to the tribunal.

(2) In subsection (1) “specified date” means—

(a) in a case to which section 241(3) applies—

(i) the date the appellant was given notice that the enquiry was completed, or

(ii) no such notice having been given, the date the enquiry is completed by virtue of section 93(1)(b),

(b) where the appellant does not request a review under section 234, the date on which the appellant was notified of the appealable decision,

(c) where the appellant requests such a review, the date on which the conclusions of review are notified to the appellant under section 239,

(d) where, following a review under section 237, the appellant and Revenue Scotland entered into mediation, the date either Revenue Scotland or the appellant gave notice of withdrawal from mediation,

(e) where the appellant and Revenue Scotland entered into a settlement agreement but the appellant withdrew from the agreement, the date of that withdrawal.

(3) The notice of appeal must specify the grounds of appeal.