Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Appeal definition

What does Appeal mean? An appeal is the process for challenging a decision and asking a higher court, tribunal or internal decision-maker to review it, for example after a disciplinary or dismissal outcome, or a court or tribunal judgment. The term is descriptive; the available routes, time limits and tests are set by statute and procedural rules (e.g., CPR Part 52 in England & Wales), not by a single definition. Key features across England & Wales, Scotland, Northern Ireland and Ireland include: strict filing deadlines; permission/leave in many cases; defined grounds of appeal (typically error of law or procedural unfairness; factual findings are rarely...

Challenging Revenue Scotland decisions: review, mediation and appeals to the Scottish Tax Tribunal - procedure, time limits, expenses and comparison with HMRC

Published by a LexisNexis Tax expert

Practice notes

This Practice Note sets out how to challenge a determination by Revenue Scotland concerning any of the devolved Scottish taxes. Where appropriate, it contrasts the Scottish route with the process for contesting an HMRC decision before the UK tribunals. The UK process is described in more depth in Practice Note: Appealing an HMRC decision. Be aware that strict deadlines apply throughout the appeals journey; missing any deadline can result in forfeiting the right to appeal. Moreover, Revenue Scotland’s handling of tax disagreements, encompassing litigation conduct and approaches to resolution, is anchored in the principles contained in the Revenue Scotland Settlement and Litigation Principles. It highlights comparison and distinction to assist users navigating each regime. Strict observance is essential to maintain appeal rights. For a primer on the Scottish tax tribunals, which hear appeals on devolved tax issues in Scotland, consult Practice Note: Scotland: devolved taxes and the Scottish tribunal system. See also Practice Note: Devolved taxes in the UK—Scotland, Wales and Northern Ireland. Further related guidance is referenced in notes...

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Nicola Williams

Burness Paull

Nicola Williams is a partner in the Corporate Tax and Share Incentives team at Burness Paull LLP. She advises on tax aspects on a wide range of corporate transactions, real estate transactions and the design and implementation of share plans. Nicola is co-convener of the Law Society of Scotland’s Tax Committee and regularly contributes to HMRC and Revenue Scotland consultations on proposed tax changes. ...

Web page updated on 21/05/2026

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