The Act Part 4 – the Scottish Tax Tribunals Appeal from Upper Tribunal Section 36 – Appeal from the Upper Tribunal
50.This section provides for an appeal from the Upper Tribunal to the Court of Session. Such an appeal may only be made on a point of law and requires the permission of the Upper Tribunal or the Court of Session. Subsection (5) lists the provisions where decisions of the Upper Tribunal are final and cannot be appealed.