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

Evidence and submissions

This section has no associated Policy Notes

15.—(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.