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

Notice of hearings
This section has no associated Policy Notes

32.—(1) The First-tier Tribunal must give each party entitled to attend a hearing reasonable notice of the time and place of any hearing (including any adjourned or postponed hearing) and any changes to the time and place of any hearing.

(2) In relation to a hearing to consider the disposal of proceedings, the period of notice under paragraph (1) must be at least 14 days except that the First-tier Tribunal may give less than 14 days’ notice—

(a)with the parties’ consent; or

(b)in urgent or exceptional circumstances.