http://www.legislation.gov.uk/ssi/2015/184The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 (revoked)enTRIBUNALS AND INQUIRIESStatute Law Database2025-08-11Expert Participation2017-04-24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2015 No. 184Tribunals And InquiriesThe Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 (revoked)<CommentaryRef Ref="key-41bd8b49ff7b1aba494a0d8abc0e6e13"/>Made29th April 2015Laid before the Scottish Parliament1st May 2015Coming into force1st June 2015. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Citation, commencement and interpretation1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Application of Schedules2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Time limits for permission to appeal - application to decision making forum3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Time limits for permission to appeal – application to appellate forum4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULE 1The First-tier Tax Tribunal for Scotland Rules of Procedure 2015Regulation 2(1)PART 1IntroductionInterpretation1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Overriding objective and parties’ obligation to co-operate with the First-tier Tribunal2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Mediation3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 2General Powers and ProvisionsDelegation to staff4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Case management powers5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Procedure for applying for and giving directions6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Failure to comply with rules <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Striking out a party’s case8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Addition, substitution and removal of parties9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Orders for expenses10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Representatives11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Calculating time12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sending and delivery of documents13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Use of documents and information14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Evidence and submissions15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Citation of witnesses and orders to answer questions or produce documents16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Withdrawal17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Lead cases18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chairing member19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Venue for hearings20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enforcement of decisions21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 3Procedure for cases in the First-tier TribunalCHAPTER 1Starting Proceedings and Allocation of Cases to CategoriesProceedings concerning late notice of review22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Notice of appeal to the First-tier Tribunal23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Allocation of cases to categories24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .CHAPTER 2Procedure After Allocation of Cases to CategoriesBasic cases25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Respondent’s statement of case26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Further steps in a Default Paper case27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Further steps in a Standard or Complex case28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Transfer of Complex cases to the Upper Tribunal29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .CHAPTER 3HearingsDecision with or without a hearing30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Entitlement to attend a hearing31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Notice of hearings32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Public and private hearings and power to exclude33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Hearings in a party’s absence34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .CHAPTER 4DecisionsConsent orders35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Notice of decisions and reasons36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 4Correcting, Setting Aside and Appealing decisions of the First-tier TribunalInterpretation37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Clerical mistakes and accidental slips or omissions38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Setting aside a decision which disposes of proceedings39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Application for permission to appeal a decision of the First-tier Tribunal40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .First-tier Tribunal’s consideration of application for permission to appeal41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Power to treat an application as a different type of application42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SCHEDULE 2The Upper Tax Tribunal for Scotland Rules of Procedure 2015Regulation 2(2)PART 1IntroductionInterpretation1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Overriding objective and parties’ obligation to co-operate with the Upper Tribunal2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Mediation3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 2General Powers and ProvisionsDelegation to staff4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Case management powers5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Procedure for applying for and giving directions6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Failure to comply with rules etc.7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Striking out a party’s case8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Addition, substitution and removal of parties9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Orders for expenses10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Representatives11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Calculating time12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sending and delivery of documents13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Use of documents and information14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Evidence and submissions15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Citation of witnesses and orders to answer questions or produce documents16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Withdrawal17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Lead cases18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Chairing member19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Venue for hearings20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enforcement of decisions21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 3Procedure for Cases in the Upper TribunalApplication to the Upper Tribunal for permission to appeal a decision of the First-tier Tribunal22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Decision in relation to permission to appeal a decision of the First-tier Tribunal23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Notice of appeal to the Upper Tribunal24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Response to the notice of appeal25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Appellant’s reply26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Cases transferred or referred to the Upper Tribunal, applications made directly to the Upper Tribunal and proceedings without notice to a respondent27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 4HearingsDecision with or without a hearing28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Entitlement to attend a hearing29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Notice of hearings30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Public and private hearings and power to exclude31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Hearings in a party’s absence32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 5DecisionsConsent orders33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Notice of decisions and reasons34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 6Correcting, Setting Aside and Appealing Decisions of the Upper TribunalInterpretation35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Clerical mistakes and accidental slips or omissions36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Setting aside a decision which disposes of proceedings37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Application for permission to appeal a decision of the Upper Tribunal38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Upper Tribunal’s consideration of application for permission to appeal39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Power to treat an application as a different type of application40. . 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 Regulations revoked (24.4.2017) by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017 (S.S.I. 2017/108), reg. 1, sch.