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

Interpretation

1.  In these Rules—

“appellant” means—

(a)

a person who makes an appeal or application, or applies for permission to appeal, to the Upper Tribunal;

(b)

in proceedings transferred or referred to the Upper Tribunal from the First-tier Tribunal, a person who started the proceedings in the First-tier Tribunal; or

(c)

in any case, a person substituted as an appellant under rule 9(1) (addition, substitution and removal of parties);

“dispose of proceedings” includes, unless indicated otherwise, disposing of a part of the proceedings;

“document” means anything in which information is recorded in any form, and an obligation under these Rules or any practice direction or direction to provide or allow access to a document or a copy of a document for any purpose means, unless the Upper Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;

“hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;

“party” means a person who is (or was at the time that the Upper Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the Upper Tribunal;

“practice direction” means a direction given under section 57 of RSTPA 2014;

“President” means the President of the Scottish Tax Tribunals;

“respondent” means—

(a)

in an appeal, or application for permission to appeal, against a decision of the First-tier Tribunal, any person other than the appellant who—

(i)

was a party before the First-tier Tribunal;

(ii)

otherwise has a right of appeal against the decision of the First-tier Tribunal and has given notice to the Upper Tribunal that they wish to be a party to the appeal;

(b)

in proceedings transferred or referred to the Upper Tribunal from the First-tier Tribunal, a person who was a respondent in the proceedings in the First-tier Tribunal;

(c)

in any case, a person substituted or added as a respondent under rule 9 (addition, substitution and removal of parties);

“RSTPA 2014” means the Revenue Scotland and Tax Powers Act 2014.