The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations, SSI 2015/184, come into force on 1 June 2015.
The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations, SSI 2015/184, come into force on 1 June 2015. Provision is made for the Scottish tax tribunal rules which regulate the practice and procedure to be followed in proceedings before the First-tier Tribunal (FTT) for Scotland or the Upper Tribunal for Scotland.
A time limit of 30 days from the relevant date has been set out, within which the permission to appeal must be sought. The time limit applies to applications to the FTT or, if the FTT refuses, to the Upper Tribunal for permission to appeal to the Upper Tribunal on a point of law, as well as to applications to the Upper Tribunal for permission to appeal to the Court of Session on a point of law.
Rules of procedure are also set out for the FTT for Scotland and the Upper Tribunal for Scotland, with the intention of mirroring the existing rules of procedure as they apply to the UK FTT and tax cases in the UK Upper Tribunal, with appropriate modifications to reflect Scottish terminology and practice.
The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations, SSI 2015/184, come into force on 1 June 2015.
The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations, SSI 2015/184, come into force on 1 June 2015. Provision is made for the Scottish tax tribunal rules which regulate the practice and procedure to be followed in proceedings before the First-tier Tribunal (FTT) for Scotland or the Upper Tribunal for Scotland.
A time limit of 30 days from the relevant date has been set out, within which the permission to appeal must be sought. The time limit applies to applications to the FTT or, if the FTT refuses, to the Upper Tribunal for permission to appeal to the Upper Tribunal on a point of law, as well as to applications to the Upper Tribunal for permission to appeal to the Court of Session on a point of law.
Rules of procedure are also set out for the FTT for Scotland and the Upper Tribunal for Scotland, with the intention of mirroring the existing rules of procedure as they apply to the UK FTT and tax cases in the UK Upper Tribunal, with appropriate modifications to reflect Scottish terminology and practice.
