10.—(1) Except as otherwise provided in these Rules, or as otherwise ordered by the First-tier Tribunal, a party must send to the First-tier Tribunal no later than 14 days prior to the date of any hearing notified under rule 11(2) (notice of hearings)—
(a)a list of any documents and copies of the documents that the party wishes to rely upon, and
(b)a list of any witnesses that the party wishes to call to give evidence.
(2) Before allowing a document to be lodged late, the First-tier Tribunal must be satisfied that the party has a reasonable excuse.