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

Notice of hearings

This section has no associated Policy Notes

30.—(1) The Upper Tribunal must give each party entitled to attend a hearing reasonable notice of the time and place of the hearing (including any adjourned or postponed hearing) and any change to the time and place of the hearing.

(2) The period of notice under paragraph (1) must be at least 14 days except that the Upper Tribunal may give shorter notice—

(a)with the parties’ consent; or

(b)in urgent or exceptional circumstances.