The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017

1. Introductory Text

2. 1. Citation and commencement

3. 2. Application of the Rules set out in the schedule

4. Signature

5. 1. SCHEDULE

      THE FIRST-TIER TRIBUNAL FOR SCOTLAND TAX CHAMBER RULES OF PROCEDURE 2017

      1. PART 1 Introduction

         1. 1. Interpretation

         2. 2. Overriding objective and parties’ obligation to co-operate with the First-tier Tribunal

         3. 3. Mediation

         4. 4. Delegation to staff

      2. PART 2 General Powers and Provisions

         1. 5. Case management powers

         2. 6. Procedure for applying for and giving orders

         3. 7. Failure to comply with rules etc.

         4. 8. Dismissal of a party’s case

         5. 9. Addition, substitution and removal of parties

         6. 10. Orders for expenses

         7. 11. Representatives

         8. 12. Supporters

         9. 13. Calculating time

         10. 14. Sending and delivery of documents

         11. 15. Disclosure of documents and information

         12. 16. Evidence and submissions

         13. 17. Citation of witnesses and orders to answer questions or produce documents

         14. 18. Withdrawal

         15. 19. Chairing member and voting

         16. 20. Venue for hearings

         17. 21. Enforcement of decisions

      3. PART 3 Procedure for cases in the First-tier Tribunal

         1. 22. Proceedings concerning late notice of review

         2. 23. Notice of appeal to the First-tier Tribunal

         3. 24. Allocation of cases to categories

         4. 25. Basic cases

         5. 26. Respondent’s statement of case

         6. 27. Further steps in a Default Paper case

         7. 28. Further steps in a Standard or Complex case

         8. 29. Transfer of Complex cases to the Upper Tribunal

         9. 30. Decision with or without a hearing

         10. 31. Entitlement to attend a hearing

         11. 32. Notice of hearings

         12. 33. Public and private hearings

         13. 34. Hearings in a party’s absence

         14. 35. Notice of decisions and reasons

      4. PART 4 Correcting, Reviewing and Appealing decisions of the First-tier Tribunal

         1. 36. Interpretation

         2. 37. Correction of clerical mistakes or accidental slips or omissions

         3. 38. Application for permission to appeal a decision of the First-tier Tribunal

         4. 39. First-tier Tribunal’s consideration of application for permission to appeal

         5. 40. Review of a decision

6. Explanatory Note