First tax chamber tribunal head appointed in Scotland

Anne Scott has been appointed as the inaugural tax chamber president of the First Tier Tribunal (FTT) for Scotland, with effect from 24 April when control of devolved taxes transferred from the Tax Tribunals for Scotland to the newly-created Scottish Tribunals

Minister for Legal Affairs Annabelle Ewing appointed Scott to take on the role following a recruitment exercise carried out by the Judicial Appointments Board for Scotland.

Scott has been a judge in the UK FTT tax chamber since its launch and has been living and working in Edinburgh for the last five years. She has also been a judge in the Social Entitlement Chamber and a legal member of Mental Health Tribunal Scotland.

The Tax Chamber will be part of the newly established FTT for Scotland. The Upper Tax Tribunal is also being abolished and its functions and members will be transferred to the Upper Tribunal for Scotland.

The Tribunals (Scotland) Act 2014 creates a two-tier system which is meant to improve the structure, management and organisation of tax tribunals.

Ewing said: ‘I am delighted Scott has accepted this appointment, and confident that her knowledge and experience in tax law and tribunals will be greatly beneficial to the operation of the FTT Tax Chamber.

‘I am also grateful to Ruthven Gemmell for his work as Temporary President of the Scottish Tax Tribunals pending the appointment of the new Tax Chamber President.

‘In her role as Tax Chamber President, Scott will provide leadership to the Tax Chamber when they hear cases involving devolved taxes.’

The post is part time and has a daily fee of £520.25.

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