The Act Part 4 – the Scottish Tax Tribunals Appeal from Upper Tribunal Section 37 – Disposal of an appeal under section 36
51.This section provides for the Court of Session’s consideration of an appeal from the Upper Tribunal. When reaching a decision, the Court of Session may uphold or quash the decision of the Upper Tribunal, and if it quashes it, it may remake the decision or remit the case back to the Upper Tribunal with any directions the Court of Session sees fit.