SCHEDULE 2 The Upper Tax Tribunal for Scotland Rules of Procedure 2015

PART 2 General Powers and Provisions

7 Failure to comply with rules etc.
(1) An irregularity resulting from a failure to comply with any requirement in these Rules, a practice direction or a direction, does not of itself render void the proceedings or any step taken in the proceedings.
(2) If a party has failed to comply with a requirement in these Rules, a practice direction or a direction, the Upper Tribunal may take such action as it considers just, which may include—
(a) waiving the requirement;
(b) requiring the failure to be remedied;
(c) exercising its power under rule 8 (striking out a party’s case); or
(d) restricting a party’s participation in the proceedings.