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VAT and Duties Tribunal in Scotland

VAT and Duties Tribunal in Scotland
George House
126 George Street
Edinburgh EH2 4HH

This Tribunal deals with appeals on decisions of HM Customs & Excise on VAT, including penalties for tax evasion and assessment of tax etc. Policy responsibility for its work rests with the London office of the Tribunal and the Lord Chancellor, after consulting the Lord Advocate, may make rules of procedure.