SCHEDULETHE FIRST-TIER TRIBUNAL FOR SCOTLAND LOCAL TAXATION CHAMBER RULES OF PROCEDURE 2022
PART 1Rules common to all proceedings before the First-tier Tribunal
Lodging of documents10
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.