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The Upper Tribunal for Scotland (Local Taxation Rules of Procedure) Regulations 2022

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8.—(1) Subject to the provisions of the 2014 Act, these Rules and any practice direction given by the President the Upper Tribunal may regulate its own procedure.

(2) The Upper Tribunal may give an order in relation to the conduct of proceedings before it at any time, including an order amending, suspending or setting aside an earlier order.

(3) In particular, and without restricting the general powers in paragraphs (1) and (2), the Upper Tribunal may—

(a)extend or shorten the time for complying with any rule or order, notwithstanding that that time might have expired,

(b)conjoin or take concurrently two or more sets of proceedings or parts of proceedings raising common issues,

(c)specify one or more cases as a lead case or lead cases where—

(i)two or more cases are before the Upper Tribunal,

(ii)in each such case the proceedings have not been finally determined, and

(iii)the cases give rise to common or related issues of fact or law,

and sist the other cases until the common or related issues have been determined,

(d)permit or require a party to amend a document,

(e)permit or require a party or another person to provide documents, information, evidence or submissions to the Upper Tribunal or a party,

(f)deal with an issue in the proceedings as a preliminary issue,

(g)hold a hearing to consider any matter, including a case management issue,

(h)decide the form of any hearing,

(i)adjourn or postpone a hearing,

(j)require a party to produce or lodge documents including but not confined to a note of argument and the Appeal Appendix,

(k)sist proceedings,

(l)transfer proceedings to another court or tribunal if that other court or tribunal has jurisdiction in relation to the proceedings and—

(i)because of a change of circumstances since the proceedings were started, the Upper Tribunal no longer has jurisdiction in relation to the proceedings, or

(ii)the Upper Tribunal considers that the other court or tribunal is a more appropriate forum for the determination of the case,

(m)suspend the effect of its own decision pending an appeal of that decision,

(n)in an appeal against the decision of the First-tier Tribunal, suspend the effect of that decision pending the determination of any permission to appeal or any appeal,

(o)require the First-tier Tribunal to provide reasons for the decision, or other information or documents in relation to the decision or any proceedings before the First-tier Tribunal.

Commencement Information

I1Sch. 1 rule 8 in force at 1.4.2023, see reg. 1(2)

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