SCHEDULE 2 The Upper Tax Tribunal for Scotland Rules of Procedure 2015

PART 3 Procedure for Cases in the Upper Tribunal

22 Application to the Upper Tribunal for permission to appeal a decision of the First-tier Tribunal
(1) A person may make a written application to the Upper Tribunal for permission to appeal to the Upper Tribunal against a decision of the First-tier Tribunal only if—
(a) the person has made an application for permission to appeal to the First-tier Tribunal; and
(b) that application has been refused, has not been admitted or has been granted only on limited grounds.
(2) An application for permission to appeal must state—
(a) the name and address of the appellant;
(b) the name and address of the representative (if any) of the appellant;
(c) an address where documents for the appellant may be sent or delivered;
(d) details (including the full reference) of the decision challenged;
(e) the grounds on which the appellant relies; and
(f) whether the appellant wants the application to be dealt with at a hearing.
(3) The appellant must provide with the application a copy of—
(a) any written record of the decision being challenged;
(b) any separate written statement of reasons for that decision; and
(c) if the application is for permission to appeal against a decision of the First-tier Tribunal, the notice of refusal of permission to appeal from the First-tier Tribunal.
(4) If the appellant provides the application to the Upper Tribunal later than the time required by regulation 3(2) or 4(2) of the Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 or by an extension of time allowed under rule 5(3)(a) (power to extend time)—
(a) the application must include a request for an extension of time and the reason why the application was not provided in time; and
(b) unless the Upper Tribunal extends time for the application under rule 5(3)(a), the Upper Tribunal must not admit the application.
(5) In this rule, a reference to notice of a refusal of permission to appeal is to be taken to include a reference to notice of a grant of permission to appeal on limited grounds.