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

Consent orders

This section has no associated Policy Notes

33.—(1) The Upper Tribunal may, at the request of the parties but only if it considers it appropriate, make a consent order disposing of the proceedings and making such other appropriate provision as the parties have agreed.

(2) Notwithstanding any other provision of these Rules, the Upper Tribunal need not hold a hearing before making an order under paragraph (1) or provide reasons for the order.