The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 No. 184

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

PART 1 Introduction

Mediation

3.  The First-tier Tribunal should seek, where appropriate—

(a) to bring to the attention of the parties the availability of mediation for the resolution of the dispute; and

(b) if the parties wish and provided that it is compatible with the overriding objective, to facilitate the use of mediation.