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SCHEDULE 1The Scottish Tax Tribunals (Conduct) Rules 2015

Investigation and report

10.—(1) This rule applies to an allegation referred to a nominated judge which is incapable of resolution under rule 9(4).

(2) The nominated judge is to investigate the allegation and to determine—

(a)the facts of the matter;

(b)whether the allegation is substantiated (or substantiated in part); and if so, to recommend whether the President should exercise a power mentioned in paragraph 24(1) of Schedule 2 to the RSTPA 2014 or take other action.

(3) The report of the nominated judge is to—

(a)be in writing;

(b)contain reasons for its conclusions; and

(c)be submitted to the disciplinary judge.

(4) In deciding whether an allegation is to any extent substantiated and in making any recommendation in consequence the nominated judge is to take due account of the extent to which the conduct concerned complies with any relevant guidance relating to the conduct of member of the Scottish Tax Tribunals issued by the President under section 59 of RSTPA 2014.