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.