Search Legislation

The Scottish Tax Tribunals (Conduct and Fitness Assessment Tribunal) Rules 2015

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Procedure and conduct of investigation

This section has no associated Policy Notes

11.—(1) For the purposes of the investigation the nominated judge may—

(a)make such inquiries into the allegation as he or she considers appropriate;

(b)obtain and consider any documents which appear to be relevant;

(c)interview any persons he or she considers appropriate.

(2) The nominated judge is to—

(a)give an interviewee reasonable notice of the date and time of the interview;

(b)permit an interviewee to be accompanied by a person of his or her choosing for the doing of such of the following for the interviewee as the interviewee requires —

(i)providing moral support;

(ii)helping to manage papers;

(iii)taking notes;

(iv)offering advice.

(3) The nominated judge is to arrange for any interview to be recorded by equipment which records digitally on an appropriate storage medium.

(4) The member of the Scottish Tax Tribunals is to comply with a request that he or she be interviewed.

(5) The procedure and conduct of an investigation is such (consistent with respecting the principles of fairness and natural justice) as the nominated judge thinks fit; but—

(a)the member of the Scottish Tax Tribunals is to be afforded the opportunity to submit a written response to the allegation;

(b)the person complaining and the member of the Scottish Tax Tribunals are each to be afforded the opportunity to submit written comments on any information obtained by the nominated judge which he or she has not previously seen;

(c)so far as the determination of questions of fact is concerned—

(i)the investigation is to be conducted with the aim of ascertaining, so far as reasonably possible, the truth;

(ii)findings of fact are to be made on the balance of probabilities;

(d)so far as possible, the investigation is to be conducted without disclosure to third parties of the identity of the person complaining or the member of the Scottish Tax Tribunals.

(6) Before the investigation starts the nominated judge is to prepare and issue to the person complaining and the member of the Scottish Tax Tribunals a statement of the procedure he or she has decided on.

(7) Where, after the investigation starts, the nominated judge wishes to depart from that procedure in a material way, he or she is to inform the person complaining and the member of the Scottish Tax Tribunals in writing before proceeding.

(8) The nominated judge is to make a note of the substance of all conversations in the course of the investigation which are material to it and is to create and maintain a file containing—

(a)those notes;

(b)all documents relevant to the investigation; and

(c)all recordings of interviews carried out in the course of the investigation.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources