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

Respondent’s statement of case

26.—(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.