The rules are very similar to those applicable in the UK-wide Tribunal and as discussed above. As a result, they are not subject to a detailed commentary, except where there is a material difference.

Law: First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017 (SI 2017/69S)

Part 1 – Introduction

Interpretation

1 In these Rules–

‘the 2014 Act’ means the Tribunals (Scotland) Act 2014;

‘RSTPA 2014’ means the Revenue Scotland and Tax Powers Act 2014;

‘appellant’ means–

(a)the person who starts proceedings (whether by notifying an appeal, by making an application, by a reference, or otherwise);

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