PART 1Introduction
Interpretation
1. In these Rules—
“appellant” means—
a person who makes an appeal or application, or applies for permission to appeal, to the Upper Tribunal;
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
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—
in an appeal, or application for permission to appeal, against a decision of the First-tier Tribunal, any person other than the appellant who—
was a party before the First-tier Tribunal;
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;
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;
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.
Overriding objective and parties’ obligation to co-operate with the Upper Tribunal
2.—(1) The overriding objective of these Rules is to enable the Upper Tribunal to deal with cases fairly and justly.
(2) Dealing with a case in accordance with the overriding objective includes—
(a)dealing with the case in ways which are proportionate to the importance of the case, the complexity of the issues, the anticipated expenses and the resources of the parties;
(b)avoiding unnecessary formality and seeking flexibility in the proceedings;
(c)ensuring, so far as practicable, that the parties are able to participate fully in the proceedings;
(d)using any special expertise of the Upper Tribunal effectively; and
(e)avoiding delay, so far as compatible with proper consideration of the issues.
(3) The Upper Tribunal must seek to give effect to the overriding objective when it—
(a)exercises any power under these Rules; or
(b)interprets any rule or practice direction.
(4) Parties must, insofar as reasonably possible—
(a)help the Upper Tribunal to further the overriding objective; and
(b)co-operate with the Upper Tribunal generally.
Mediation
3. The Upper Tribunal should seek, where appropriate—
(a)to bring to the attention of the parties the availability of mediation for the resolution of the dispute; and
(b)if the parties wish and provided that it is compatible with the overriding objective, to facilitate the use of mediation.