PART 4The Scottish Tax Tribunals
CHAPTER 5Appeal of decisions
Appeal from First-tier Tribunal
34Appeal from the First-tier Tribunal
1
A decision of the First-tier Tribunal in any matter in a case before the tribunal may be appealed to the Upper Tribunal.
2
An appeal under this section is to be made—
a
by a party in the case,
b
on a point of law only.
3
An appeal under this section requires the permission of—
a
the First-tier Tribunal, or
b
if the First-tier Tribunal refuses its permission, the Upper Tribunal.
4
Such permission may be given in relation to an appeal under this section only if the First-tier Tribunal or (as the case may be) the Upper Tribunal is satisfied that there are arguable grounds for the appeal.
5
This section is subject to section 39(2) and to sections 131(4), 147(6), 154(5) and 243(5).