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

PART 2 General Powers and Provisions

5 Case management powers
(1) Subject to the provisions of the 2014 Act and these Rules, the First-tier Tribunal may regulate its own procedure.
(2) The First-tier Tribunal may give an order in relation to the conduct or disposal of proceedings at any time, including an order amending, suspending or setting aside an earlier order.
(3) In particular, and without restricting the general powers in paragraphs (1) and (2), the First-tier Tribunal may—
(a) extend or shorten the time for complying with any rule or order;
(b) conjoin or take concurrently two or more sets of proceedings or parts of proceedings raising common issues;
(c) specify one or more cases as a lead case or lead cases where—
(i) two or more cases are before the First-tier Tribunal;
(ii) in each such case the proceedings have not been finally determined; and
(iii) the cases give rise to common or related issues of fact or law;
and sist the other cases until the common or related issues have been determined;
(d) permit or require a party to amend a document;
(e) permit or require a party or another person to provide documents, information, evidence or submissions to the First-tier Tribunal or a party;
(f) deal with an issue in the proceedings as a preliminary issue;
(g) hold a hearing to consider any matter, including a case management hearing;
(h) decide the form of any hearing;
(i) adjourn or postpone a hearing;
(j) require a party to produce a file of documents for a hearing;
(k) sist proceedings;
(l) transfer proceedings to another court or tribunal if that other court or tribunal has jurisdiction in relation to the proceedings and—
(i) because of a change of circumstances since the proceedings were started, the First-tier Tribunal no longer has jurisdiction in relation to the proceedings; or
(ii) the First-tier Tribunal considers that the other court or tribunal is a more appropriate forum for the determination of the case;
(m) suspend the effect of its own decision pending the determination by the First-tier Tribunal or the Upper Tribunal, as the case may be, of an application for permission to appeal or an appeal.