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

Sending and delivery of documents

This section has no associated Policy Notes

13.—(1) Any document to be provided to the First-tier Tribunal under these Rules, a practice direction or a direction must be—

(a)sent by pre-paid post or document exchange, or delivered by hand, to the address specified for the proceedings; or

(b)sent or delivered by such other method as the First-tier Tribunal may permit or direct.

(2) Subject to paragraph (3), if a party or representative provides a fax number, email address or other details for the electronic transmission of documents to them, that party or representative must accept delivery of documents by that method.

(3) If a party informs the First-tier Tribunal and all other parties that a particular form of communication (other than pre-paid post or delivery by hand) should not be used to provide documents to that party, that form of communication must not be so used.

(4) If the First-tier Tribunal or a party sends a document to a party or the First-tier Tribunal by email or any other electronic means of communication, the recipient may request that the sender provide a hard copy of the document to the recipient. The recipient must make such a request as soon as reasonably practicable after receiving the document electronically.

(5) The First-tier Tribunal and each party may assume that the address provided by a party or its representative is and remains the address to which documents should be sent or delivered until receiving notification to the contrary.