The Act Part 4 – the Scottish Tax Tribunals Appeal from First-tier Tribunal Section 35 – Disposal of an appeal under section 34
49.This section provides for the Upper Tribunal’s consideration of an appeal from the First-tier Tribunal. When reaching a decision the Upper Tribunal may uphold or quash the decision of the First-tier Tribunal, and if it quashes it, it may remake the decision or remit the case back to the First-tier Tribunal with any directions the Upper Tribunal sees fit.