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Published on 7 January 2015

Scottish Tax Tribunal rules

LITRG has responded to a Scottish Government consultation on draft Scottish Tax Tribunal Rules (First-tier and Upper Tribunals). LITRG has taken the opportunity to suggest improvements in the Rules, which largely mirror those applicable to the UK First-tier and Upper Tier Tribunals, making both general points and raising issues specific to the each set of draft Rules.

LITRG raises concerns with certain Rules, for example calling for a more balanced approach in relation to the expression of time limits. We note that expenses can be a barrier to accessing justice: with this in mind we favour an expenses-free environment at First-tier Tribunal and an optional expenses regime at Upper Tribunal. We also note that it would be helpful if the Tribunals were able to make a contribution to out-of-pocket expenses incurred in attending a Tribunal hearing.

The LITRG response can be found here.

Joanne Walker

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