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

PART 2General Powers and Provisions

Case management powers5

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.