SCHEDULE 1 The First-tier Tax Tribunal for Scotland Rules of Procedure 2015

PART 2 General Powers and Provisions

15 Evidence and submissions
(1) Without restriction on the general powers in rule 5(1) and (2) (case management powers), the First-tier Tribunal may give directions as to—
(a) issues on which it requires evidence or submissions;
(b) the nature of the evidence or submissions it requires;
(c) whether the parties are permitted or required to provide expert evidence, and if so whether the parties must jointly appoint a single expert to provide such evidence;
(d) any limit on the number of witnesses whose evidence a party may put forward, whether in relation to a particular issue or generally;
(e) the manner in which any evidence or submissions are to be provided, which may include a direction for them to be given—
(i) orally at a hearing; or
(ii) by written submissions or witness statement; and
(f) the time at which any evidence or submissions are to be provided.
(2) The First-tier Tribunal may—
(a) admit evidence whether or not the evidence would be admissible in a court in Scotland; or
(b) exclude evidence that would otherwise be admissible where—
(i) the evidence was, without reasonable excuse, not provided within the time allowed by a direction or a practice direction;
(ii) the evidence was, without reasonable excuse, otherwise provided in a manner that did not comply with a direction or a practice direction; or
(iii) it would otherwise be unfair to admit the evidence.
(3) The First-tier Tribunal may consent to a witness giving, or require any witness to give, evidence on oath, and may administer an oath for that purpose.