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).