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

PART 3 Procedure for cases in the First-tier Tribunal

31 Entitlement to attend a hearing
Subject to rules 11(5) (representatives), 12(6)(supporters) and 33(4) (public and private hearings and powers to exclude), each party is entitled to attend a hearing together with any legal or lay representative and supporter permitted respectively by rules 11 and 12.