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

PART 2 General Powers and Provisions

5 Case management powers
(1) Subject to the provisions of RSTPA 2014 and these Rules, the First-tier Tribunal may regulate its own procedure.
(2) The First-tier Tribunal may give a direction in relation to the conduct or disposal of proceedings at any time, including a direction amending, suspending or setting aside an earlier direction.
(3) In particular, and without restricting the general powers in paragraphs (1) and (2), the First-tier Tribunal may by direction—
(a) extend or shorten the time for complying with any rule, practice direction or direction, or regulation 3(2) of the Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 (time limit for permission to appeal to the Upper Tax Tribunal for Scotland);
(b) conjoin or take concurrently two or more sets of proceedings or parts of proceedings raising common issues, or treat a case as a lead case (whether in accordance with rule 18 (lead cases) or otherwise);
(c) permit or require a party to amend a document;
(d) permit or require a party or another person to provide documents, information, evidence or submissions to the First-tier Tribunal or a party;
(e) deal with an issue in the proceedings as a preliminary issue;
(f) hold a hearing to consider any matter, including a case management hearing;
(g) decide the form of any hearing;
(h) adjourn or postpone a hearing;
(i) require a party to produce a file of documents for a hearing;
(j) sist proceedings;
(k) transfer proceedings to another court or tribunal if that other court or tribunal has jurisdiction in relation to the proceedings and—
(i) because of a change of circumstances since the proceedings were started, the First-tier Tribunal no longer has jurisdiction in relation to the proceedings; or
(ii) the First-tier Tribunal considers that the other court or tribunal is a more appropriate forum for the determination of the case;
(l) suspend the effect of its own decision pending the determination by the First-tier Tribunal or the Upper Tribunal, as the case may be, of an application for permission to appeal or an appeal.