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.