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

PART 3 Procedure for cases in the First-tier Tribunal

26 Respondent’s statement of case
(1) A respondent must send or deliver a statement of case to the First-tier Tribunal, the appellant and any other respondent so that it is received—
(a) in a Default Paper case, within 42 days after the day the First-tier Tribunal sent the notice of appeal;
(b) in a Standard or Complex case, within 60 days after the day the First-tier Tribunal sent the notice of appeal.
(2) A statement of case must—
(a) in an appeal, state the legislative provision under which the decision under appeal was made; and
(b) set out the respondent’s position in relation to the case.
(3) A statement of case may also contain a request that the case be dealt with at a hearing or without a hearing.
(4) If a respondent provides a statement of case to the First-tier Tribunal later than the time required by paragraph (1) or by any extension allowed under rule 5(3)(a) (case management powers), the statement of case must include a request for an extension of time and the reason why the statement of case was not provided in time.