The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 No. 184

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. Application of Schedules

4. 3. Time limits for permission to appeal - application to decision making forum

5. 4. Time limits for permission to appeal – application to appellate forum

6. Signature

7. 1. SCHEDULE 1

      The First-tier Tax Tribunal for Scotland Rules of Procedure 2015

      1. PART 1

         1. 1. Interpretation

         2. 2. Overriding objective and parties’ obligation to co-operate with the First-tier Tribunal

         3. 3. Mediation

      2. PART 2

         1. 4. Delegation to staff

         2. 5. Case management powers

         3. 6. Procedure for applying for and giving directions

         4. 7. Failure to comply with rules etc.

         5. 8. Striking out a party’s case

         6. 9. Addition, substitution and removal of parties

         7. 10. Orders for expenses

         8. 11. Representatives

         9. 12. Calculating time

         10. 13. Sending and delivery of documents

         11. 14. Use of documents and information

         12. 15. Evidence and submissions

         13. 16. Citation of witnesses and orders to answer questions or produce documents

         14. 17. Withdrawal

         15. 18. Lead cases

         16. 19. Chairing member

         17. 20. Venue for hearings

         18. 21. Enforcement of decisions

      3. PART 3

         1. CHAPTER 1

            1. 22. Proceedings concerning late notice of review

            2. 23. Notice of appeal to the First-tier Tribunal

            3. 24. Allocation of cases to categories

         2. CHAPTER 2

            1. 25. Basic cases

            2. 26. Respondent’s statement of case

            3. 27. Further steps in a Default Paper case

            4. 28. Further steps in a Standard or Complex case

            5. 29. Transfer of Complex cases to the Upper Tribunal

         3. CHAPTER 3

            1. 30. Decision with or without a hearing

            2. 31. Entitlement to attend a hearing

            3. 32. Notice of hearings

            4. 33. Public and private hearings and power to exclude

            5. 34. Hearings in a party’s absence

         4. CHAPTER 4

            1. 35. Consent orders

            2. 36. Notice of decisions and reasons

      4. PART 4

         1. 37. Interpretation

         2. 38. Clerical mistakes and accidental slips or omissions

         3. 39. Setting aside a decision which disposes of proceedings

         4. 40. Application for permission to appeal a decision of the First-tier Tribunal

         5. 41. First-tier Tribunal’s consideration of application for permission to appeal

         6. 42. Power to treat an application as a different type of application

   2. SCHEDULE 2

      The Upper Tax Tribunal for Scotland Rules of Procedure 2015

      1. PART 1

         1. 1. Interpretation

         2. 2. Overriding objective and parties’ obligation to co-operate with the Upper Tribunal

         3. 3. Mediation

      2. PART 2

         1. 4. Delegation to staff

         2. 5. Case management powers

         3. 6. Procedure for applying for and giving directions

         4. 7. Failure to comply with rules etc.

         5. 8. Striking out a party’s case

         6. 9. Addition, substitution and removal of parties

         7. 10. Orders for expenses

         8. 11. Representatives

         9. 12. Calculating time

         10. 13. Sending and delivery of documents

         11. 14. Use of documents and information

         12. 15. Evidence and submissions

         13. 16. Citation of witnesses and orders to answer questions or produce documents

         14. 17. Withdrawal

         15. 18. Lead cases

         16. 19. Chairing member

         17. 20. Venue for hearings

         18. 21. Enforcement of decisions

      3. PART 3

         1. 22. Application to the Upper Tribunal for permission to appeal a decision of the First-tier Tribunal

         2. 23. Decision in relation to permission to appeal a decision of the First-tier Tribunal

         3. 24. Notice of appeal to the Upper Tribunal

         4. 25. Response to the notice of appeal

         5. 26. Appellant’s reply

         6. 27. Cases transferred or referred to the Upper Tribunal, applications made directly to the Upper Tribunal and proceedings without notice to a respondent

      4. PART 4

         1. 28. Decision with or without a hearing

         2. 29. Entitlement to attend a hearing

         3. 30. Notice of hearings

         4. 31. Public and private hearings and power to exclude

         5. 32. Hearings in a party’s absence

      5. PART 5

         1. 33. Consent orders

         2. 34. Notice of decisions and reasons

      6. PART 6

         1. 35. Interpretation

         2. 36. Clerical mistakes and accidental slips or omissions

         3. 37. Setting aside a decision which disposes of proceedings

         4. 38. Application for permission to appeal a decision of the Upper Tribunal

         5. 39. Upper Tribunal’s consideration of application for permission to appeal

         6. 40. Power to treat an application as a different type of application

8. Explanatory Note