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

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Citation of witnesses and orders to answer questions or produce documents

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17.—(1) On the application of a party or on its own initiative, the First-tier Tribunal may—

(a)by citation require any person to attend as a witness at a hearing at the time and place specified in the citation;

(b)order any person to answer any questions or produce any documents in that person’s possession or control which relate to any issue in the proceedings.

(2) A citation under paragraph (1)(a) must—

(a)give the person required to attend at least 14 days’ notice of the hearing, or such other period as the First-tier Tribunal may order;

(b)where the person is not a party, make provision for the person’s necessary expenses of attendance to be paid, and state who is to pay them;

(c)state that the person on whom the requirement is imposed may apply to the First-tier Tribunal to vary or set aside the citation or order, if the person did not have an opportunity to object to it before it was made or issued; and

(d)state the consequences of failure to comply with the citation or order.

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