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

Interpretation

1.  In these Rules—

“appellant” means—

(a)

the person who starts proceedings (whether by notifying an appeal, by making an application, by a reference, or otherwise);

(b)

in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;

(c)

in any case, a person substituted as an appellant under rule 9 (addition, substitution and removal of parties);

“Basic case” means a case allocated to the Basic category under rule 24 (allocation of cases to categories);

“Complex case” means a case allocated to the Complex category under rule 24;

“Default Paper case” means a case allocated to the Default Paper category under rule 24;

“document” means anything in which information is recorded in any form, and an obligation under these Rules to provide or allow access to a document or a copy of a document for any purpose means, unless the First-tier Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;

“hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;

“party” means a person who is (or was at the time that the First-tier Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the First-tier Tribunal;

“practice direction” means a direction given under section 57 of RSTPA 2014;

“President” means the President of the Scottish Tax Tribunals;

“respondent” means—

(a)

Revenue Scotland, where Revenue Scotland is not an appellant;

(b)

in proceedings brought by Revenue Scotland alone, a person against whom the proceedings are brought or to whom the proceedings relate;

(c)

in any case, a person substituted or added as a respondent under rule 9 (addition, substitution and removal of parties);

“RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014;

“Standard case” means a case allocated to the Standard category under rule 24.