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The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017
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Decision with or without a hearing
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30.—(1) Subject to rule 27(6) (determination of a Default Paper case without a hearing) and the following paragraphs in this rule, the First-tier Tribunal must hold a hearing before making a decision which disposes of proceedings, or a part of proceedings, unless—
(a)each party has consented to the matter being decided without a hearing; and
(b)the First-tier Tribunal considers that it is able to decide the matter without a hearing.
(2) This rule does not apply to decisions under Part 4 of these Rules (correcting, reviewing and appealing decisions of the First-tier Tribunal).
(3) The First-tier Tribunal may dispose of proceedings, or a part of proceedings, under rule 8 (dismissal of a party’s case) without a hearing.
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