This search includes all content on the Scottish Parliament website, except for Votes and Motions. All Official Reports (what has been said in Parliament) and Questions and Answers are available from 1999. You can refine your search by adding and removing filters.
Individuals seen as concerned parties (defined in the Environmental Code) have legal standing, and NGOs have standing in specific areas such as in relation to environmental permits and administrative decisions on environmental liability.
HMRC is responsible for the initial and ongoing determination of whether or not someone is a Scottish taxpayer and identifies them with an 'S' at the beginning of their tax code. HMRC reported in its Annual Report and Accounts 2016-172UK Government.
I do not believe that there has been a breach of the code of conduct in this instance. However, it is at least arguable that the actions described do not accord with the spirit of the code.