
2015 No. 184
Tribunals And Inquiries
The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015 (revoked)
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
Regulation 2(1)
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
Regulation 2(2)
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 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Addition, substitution and removal of parties
9 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Orders for expenses
10 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Representatives
11 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculating time
12 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sending and delivery of documents
13 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Use of documents and information
14 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evidence and submissions
15 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Citation of witnesses and orders to answer questions or produce documents
16 
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Withdrawal
17 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lead cases
18 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entitlement to attend a hearing
29 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notice of hearings
30 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Public and private hearings and power to exclude
31 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Hearings in a party’s absence
32 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 5 Decisions
Consent orders
33 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notice of decisions and reasons
34 
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PART 6 Correcting, Setting Aside and Appealing Decisions of the Upper Tribunal
Interpretation
35 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Clerical mistakes and accidental slips or omissions
36 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Setting aside a decision which disposes of proceedings
37 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application for permission to appeal a decision of the Upper Tribunal
38 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Upper Tribunal’s consideration of application for permission to appeal
39 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to treat an application as a different type of application
40 
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