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

Decision in relation to permission to appeal a decision of the First-tier Tribunal

This section has no associated Policy Notes

23.—(1) If the Upper Tribunal refuses permission to appeal, it must send notice of the refusal and of the reasons for the refusal to the appellant.

(2) If the Upper Tribunal gives permission to appeal—

(a)the Upper Tribunal must send notice of the permission, and of the reasons for any limitations or conditions on such permission, to each party;

(b)subject to any direction by the Upper Tribunal, the application for permission to appeal stands as the notice of appeal and the Upper Tribunal must send to each respondent a copy of the application for permission to appeal and any documents provided with it by the appellant; and

(c)the Upper Tribunal may, with the consent of the appellant and each respondent, determine the appeal without obtaining any further response.

(3) Where the Upper Tribunal, without a hearing, determines an application for permission to appeal, the appellant may make a written application for the decision to be reconsidered at a hearing if the Upper Tribunal—

(a)refuses permission to appeal; or

(b)gives permission to appeal on limited grounds or subject to conditions.

(4) An application under paragraph (3) must be received by the Upper Tribunal within 14 days after the date on which the Upper Tribunal sent notice of its decision regarding the application to the appellant.