The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015

CHAPTER 4 Decisions

Consent orders

35.—(1) The First-tier Tribunal may, at the request of the parties but only if it considers it appropriate, make a consent order disposing of the proceedings and making such other appropriate provision as the parties have agreed.

(2) Notwithstanding any other provision of these Rules, the First-tier Tribunal need not hold a hearing before making an order under paragraph (1) or provide reasons for the order.

Notice of decisions and reasons

36.—(1) Subject to the remainder of this rule, the First-tier Tribunal may give a decision orally at a hearing.

(2) The First-tier Tribunal must provide to each party within 30 days after making a decision (other than a decision under Part 4) which finally disposes of all issues in the proceedings or of a preliminary issue dealt with following a direction under rule 5(3)(e), or as soon as practicable thereafter, a decision notice which—

(a) states the First-tier Tribunal’s decision; and

(b) notifies the party of any right of appeal against the decision and the time within which, and the manner in which, the right of appeal may be exercised.

(3) Unless each party agrees that it is unnecessary, and in any event subject to rule 33(6), the decision notice must—

(a) include a summary of the findings of fact and reasons for the decision; or

(b) be accompanied by full written findings of fact and reasons for the decision.

(4) If the First-tier Tribunal provides no findings and reasons, or summary findings and reasons only, in or with the decision notice, a party to the proceedings may make a written application for full written findings and reasons, and must do so before making an application for permission to appeal under rule 40 (application for permission to appeal).

(5) An application under paragraph (4) must be sent or delivered to the First-tier Tribunal so that it is received within 30 days after the date that the First-tier Tribunal sent or otherwise provided the decision notice under paragraph (2) to the party making the application.

(6) The First-tier Tribunal must send a full written statement of findings and reasons to each party within 30 days after receiving an application for full written reasons made in accordance with paragraphs (4) and (5), or as soon as practicable thereafter.