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

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PART 5Decisions

Consent orders

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.

Notice of decisions and reasons

34.—(1) Subject to the remainder of this rule, the Upper Tribunal may give a decision orally at a hearing.

(2) The Upper Tribunal must provide to each party, as soon as reasonably practicable after making a decision (other than a decision under Part 6) which finally disposes of all issues in the proceedings or of a preliminary issue dealt with following a direction under rule 5(3)(e), a decision notice which—

(a)states the Upper Tribunal’s decision; and

(b)notifies the party of any right of appeal against the decision and the time within which, and the manner in which, the right of appeal may be exercised.

(3) Unless each party agrees that it is unnecessary, and in any event subject to rule 31(6), the Upper Tribunal must provide written reasons for its decision with a decision notice provided under paragraph (2) unless—

(a)the decision was made with the consent of the parties; or

(b)the parties have consented to the Upper Tribunal not giving written reasons.

(4) The Upper Tribunal may provide written reasons for any decision to which paragraph (2) does not apply.

(5) The Upper Tribunal must, subject to rule 31(6), publish reports of its decisions, including on a website.

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