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

Setting aside a decision which disposes of proceedings

This section has no associated Policy Notes

39.—(1) The First-tier Tribunal may set aside a decision which disposes of proceedings, or part of such a decision, and re-make the decision, or the relevant part of it, if—

(a)the First-tier Tribunal considers that it is in the interests of justice to do so; and

(b)one or more of the conditions in paragraph (2) are satisfied.

(2) The conditions are—

(a)a document relating to the proceedings was not sent to, or was not received at an appropriate time by, a party or a party’s representative;

(b)a document relating to the proceedings was not sent to the First-tier Tribunal at an appropriate time;

(c)a party, or a party’s representative, was not present at a hearing related to the proceedings; or

(d)there has been some other procedural irregularity in the proceedings.

(3) A party applying for a decision, or part of a decision, to be set aside under paragraph (1) must make a written application to the First-tier Tribunal so that it is received no later than 30 days after the date on which the First-tier Tribunal sent notice of the decision to the party.

(4) If the First-tier Tribunal sets aside a decision or part of a decision under this rule, the First-tier Tribunal must notify the parties as soon as practicable.