The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017 No. 69

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

PART 3 Procedure for cases in the First-tier Tribunal

Notice of hearings

32.—(1) The First-tier Tribunal must give each party entitled to attend a hearing reasonable notice of the time and place of any hearing (including any adjourned or postponed hearing) and any changes to the time and place of any hearing.

(2) In relation to a hearing to consider the disposal of proceedings, the period of notice under paragraph (1) must be at least 14 days except that the First-tier Tribunal may give less than 14 days’ notice—

(a) with the parties’ consent; or

(b) in urgent or exceptional circumstances.