PART 4The Scottish Tax Tribunals
CHAPTER 8Practice and procedure
Tribunal rules: general
I151Tribunal rules
1
There are to be rules—
a
regulating the practice and procedure to be followed in proceedings at—
i
the First-tier Tribunal,
ii
the Upper Tribunal, and
b
containing provision of other sorts appropriate with respect to the Tax Tribunals (including in relation to the exercise by them of their functions).
2
Rules of the kind mentioned in subsection (1) are to be known as Scottish Tax Tribunal Rules (and in this Act they are referred to as tribunal rules).
3
Tribunal rules are to be made by the Scottish Ministers by regulations.
4
Before making regulations under subsection (3), the Scottish Ministers must consult—
a
the President of the Scottish Tribunals, and
b
such other persons as they consider appropriate.
I252Exercise of functions
1
Tribunal rules may, in relation to any functions exercisable by the members of the Tax Tribunals—
a
state—
i
how a function is to be exercised,
ii
who is to exercise a function,
b
cause something to require further authorisation,
c
permit something to be done on a person's behalf,
d
allow a specified person to make a decision about any of those matters.
2
Tribunal rules may make provision relying on the effect of directions issued, or to be issued, under section 57.
I353Extent of rule-making
1
Tribunal rules may make—
a
provision applying—
i
equally to both of the First-tier Tribunal and the Upper Tribunal, or
ii
specifically to one of them,
b
particular provision for each of them about the same matter.
2
Tribunal rules may make particular provision for different types of proceedings.
3
Tribunal rules may make different provision for different purposes in any other respects.
4
The generality of section 51 is not limited by—
a
sections 54 to 56, or
b
any other provisions of this Act about the content of tribunal rules.
Particular matters
I454Proceedings and steps
1
Tribunal rules may make provision about proceedings in a case before the Tax Tribunals.
2
Rules making provision as described in subsection (1) may (in particular)—
a
provide for the form and manner in which a case is to be brought,
b
allow for the withdrawal of a case (with or without restrictions on subsequent proceedings as respects the same matter),
c
set time limits for—
i
making applications,
ii
taking particular steps,
d
enable two or more applications to be conjoined in certain circumstances,
e
specify circumstances in which the tribunals may take particular steps on their own initiative.
I555Hearings in cases
1
Tribunal rules may make provision about hearings in a case before the Tax Tribunals.
2
Rules making provision as described in subsection (1) may (in particular)—
a
provide for certain matters to be dealt with—
i
without a hearing,
ii
at a private hearing,
iii
at a public hearing,
b
require notice to be given of a hearing (and for the timing of such notice),
c
specify persons who may—
i
appear on behalf of a party in a case,
ii
attend a hearing in order to provide support to a party or witness in a case,
d
specify circumstances in which particular persons may appear or be represented at a hearing,
e
specify circumstances in which a hearing may go ahead—
i
at the request of a party in a case despite no notice of it having been given to another party in the case,
ii
in the absence of a particular member chosen to exercise the function of deciding any matter in a case,
f
enable two or more sets of proceedings to be taken concurrently at a hearing in certain circumstances,
g
allow for an adjournment of a hearing for the purpose of giving the parties in a case an opportunity to use a process of negotiation or mediation for resolving a dispute to which the case relates,
h
allow for the imposition of reporting restrictions for particular reasons arising in a case.
I656Evidence and decisions
1
Tribunal rules may, in connection with proceedings before the Tax Tribunals—
a
make provision about the giving of evidence and the administering of oaths,
b
modify the application of any other rules relating to either of those matters so far as they would otherwise apply to such proceedings.
2
Tribunal rules may, in connection with proceedings before the Tax Tribunals, provide for the payment of expenses and allowances to a person who—
a
gives evidence,
b
produces a document, or
c
attends such proceedings (or is required to do so).
3
Tribunal rules may, in connection with proceedings before the Tax Tribunals, make provision by way of presumption (for example, as to the serving of something on somebody).
4
Tribunal rules may make provision about decisions of the Tax Tribunals, including as to—
a
the manner in which such decisions are to be made,
b
the incorporation in such decisions of findings in fact,
c
the recording, issuing, and publication of such decisions.
Issuing directions
57Practice directions
1
The President of the Tax Tribunals may issue directions as to the practice and procedure to be followed in proceedings at—
a
the First-tier Tribunal,
b
the Upper Tribunal.
2
Directions under subsection (1) may include instruction or guidance on the manner of making of any decision in a case.
3
Directions under subsection (1) may—
a
vary or revoke earlier such directions,
b
make different provision for different purposes (in the same respects as tribunal rules).
4
Directions under subsection (1) must be published in such manner as the President of the Tax Tribunals considers appropriate.