LegalizeThe Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015
Made: 29th April 2015
Laid before the Scottish Parliament: 1st May 2015
Coming into force: 1st June 2015
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Citation, commencement and interpretation
1
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Application of Schedules
2
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Time limits for permission to appeal - application to decision making forum
3
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Time limits for permission to appeal – application to appellate forum
4
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SCHEDULE 1 — The First-tier Tax Tribunal for Scotland Rules of Procedure 2015
PART 1 — Introduction
Interpretation
1
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Overriding objective and parties’ obligation to co-operate with the First-tier Tribunal
2
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Mediation
3
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PART 2 — General Powers and Provisions
Delegation to staff
4
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Case management powers
5
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Procedure for applying for and giving directions
6
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Failure to comply with rules etc.
7
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Striking out a party’s case
8
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Addition, substitution and removal of parties
9
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Orders for expenses
10
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Representatives
11
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Calculating time
12
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Sending and delivery of documents
13
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Use of documents and information
14
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Evidence and submissions
15
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Citation of witnesses and orders to answer questions or produce documents
16
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Withdrawal
17
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Lead cases
18
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Chairing member
19
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Venue for hearings
20
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Enforcement of decisions
21
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PART 3 — Procedure for cases in the First-tier Tribunal
CHAPTER 1 — Starting Proceedings and Allocation of Cases to Categories
Proceedings concerning late notice of review
22
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Notice of appeal to the First-tier Tribunal
23
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Allocation of cases to categories
24
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CHAPTER 2 — Procedure After Allocation of Cases to Categories
Basic cases
25
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Respondent’s statement of case
26
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Further steps in a Default Paper case
27
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Further steps in a Standard or Complex case
28
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Transfer of Complex cases to the Upper Tribunal
29
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CHAPTER 3 — Hearings
Decision with or without a hearing
30
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Entitlement to attend a hearing
31
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Notice of hearings
32
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Public and private hearings and power to exclude
33
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Hearings in a party’s absence
34
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CHAPTER 4 — Decisions
Consent orders
35
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Notice of decisions and reasons
36
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PART 4 — Correcting, Setting Aside and Appealing decisions of the First-tier Tribunal
Interpretation
37
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Clerical mistakes and accidental slips or omissions
38
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Setting aside a decision which disposes of proceedings
39
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Application for permission to appeal a decision of the First-tier Tribunal
40
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First-tier Tribunal’s consideration of application for permission to appeal
41
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Power to treat an application as a different type of application
42
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SCHEDULE 2 — The Upper Tax Tribunal for Scotland Rules of Procedure 2015
PART 1 — Introduction
Interpretation
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Overriding objective and parties’ obligation to co-operate with the Upper Tribunal
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mediation
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2 — General Powers and Provisions
Delegation to staff
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Case management powers
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Procedure for applying for and giving directions
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Failure to comply with rules etc.
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Striking out a party’s case
8
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Addition, substitution and removal of parties
9
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Orders for expenses
10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Representatives
11
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Calculating time
12
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Sending and delivery of documents
13
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Use of documents and information
14
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Evidence and submissions
15
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Citation of witnesses and orders to answer questions or produce documents
16
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Withdrawal
17
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Lead cases
18
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Chairing member
19
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Venue for hearings
20
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Enforcement of decisions
21
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PART 3 — Procedure for Cases in the Upper Tribunal
Application to the Upper Tribunal for permission to appeal a decision of the First-tier Tribunal
22
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Decision in relation to permission to appeal a decision of the First-tier Tribunal
23
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Notice of appeal to the Upper Tribunal
24
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Response to the notice of appeal
25
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Appellant’s reply
26
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Cases transferred or referred to the Upper Tribunal, applications made directly to the Upper Tribunal and proceedings without notice to a respondent
27
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PART 4 — Hearings
Decision with or without a hearing
28
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Entitlement to attend a hearing
29
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Notice of hearings
30
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Public and private hearings and power to exclude
31
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Hearings in a party’s absence
32
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PART 5 — Decisions
Consent orders
33
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Notice of decisions and reasons
34
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PART 6 — Correcting, Setting Aside and Appealing Decisions of the Upper Tribunal
Interpretation
35
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Clerical mistakes and accidental slips or omissions
36
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Setting aside a decision which disposes of proceedings
37
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Application for permission to appeal a decision of the Upper Tribunal
38
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Upper Tribunal’s consideration of application for permission to appeal
39
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Power to treat an application as a different type of application
40
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Signed
JOHN SWINNEY — A member of the Scottish Government — 29th April 2015
Explanatory note
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Footnotes
[^f00001]: 2014 asp 16.
[^f00002]: 1971 c.80.
Editorial notes
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