The Act Part 4 – the Scottish Tax Tribunals Appeal from First-tier Tribunal Section 34 – Appeal from the First-tier Tribunal
48.This section provides that most decisions of the First-tier Tribunal can be appealed to the Upper Tribunal by a party in the case on a point of law. The appeal needs either the permission of the First-tier Tribunal or the Upper Tribunal. Subsection (5) lists the provisions where decisions of the First-tier Tribunal are final and cannot be appealed.