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

Decision with or without a hearing

This section has no associated Policy Notes

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.