SCHEDULE 1The First-tier Tax Tribunal for Scotland Rules of Procedure 2015
PART 2General Powers and Provisions
Evidence and submissions15
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.