Consultation on draft regulations to transfer the Scottish Tax Tribunals to the Scottish Tribunals

Part 3: Draft Regulations Setting Out The Rules Of Procedure For The First-Tier Tribunal For Scotland Tax Chamber

Background

1. Schedule 9, paragraph 2(2) (also see section 81) of the 2014 Act provides the power for the Scottish Ministers to make regulations for the procedural rules of a listed tribunal that are in force immediately before the transfer to have effect for the purposes of either or both the First-tier Tribunal and the Upper Tribunal.

Upper Tax Tribunal Rules

2. The procedural rules for the Upper Tribunal that are currently being considered by the Scottish Parliament are designed to be applicable to both appeals from the housing jurisdictions that transfer into the Scottish Tribunals in December 2016 and the Scottish Tax Tribunals. Therefore, we propose to abolish the existing Upper Tax Tribunal Rules of Procedure.

First-tier Tax Tribunal Rules

3. As the First-tier Tax Tribunal already has comprehensive procedural rules in place ^[1] these have been replicated where possible in the draft Tax Chamber Rules in Annex D . There are two main areas where the draft Rules differ from the existing rules of procedure to ensure consistency within the Scottish Tribunals.

4. Firstly, the draft Rules will allow the First-tier Tribunal to review a decision in the interests of justice, such as where there has been an administrative error.

5. Secondly, the draft Rules will allow a party to be accompanied by a supporter as well as or instead of a legal representative. The supporter may assist a party and provide moral support if required.

Questions on first-tier tax chamber rules of procedure

Q1: Do you have any comments on the draft regulations on the First-tier Tax Chamber Rules of Procedure?

Q2: Do you have any comments on the new provisions regarding review of decisions and allowing parties to be accompanied by a supporter?

Q3: Do you have any other comments you wish to make?