The Tribunals (Scotland) Act 2014 provided for the establishment of a single, but chambered, First-tier Tribunal for Scotland, with an appeal to a single Upper Tribunal for Scotland. These will replace the First-tier Tax Tribunal and Upper Tax Tribunal for Scotland. The Scottish government has published a group of draft regulations giving effect to the new structure.
SSI/Draft The First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017: these regulations transfer to the First-tier Tribunal for Scotland the existing functions and members of the First-tier Tax Tribunal for Scotland, in so far as practicable, with effect from 24 April 2017. These regulations also set out transitional arrangements for the handling of cases during transfer. Cases in progress on the day of transfer will be continued in the First-tier Tribunal with the same members dealing with the case, wherever possible. Unexercised rights of appeal will be to the Upper Tribunal for Scotland, in place of the Upper Tax Tribunal for Scotland. If a party has already exercised its right of appeal to the Upper Tax Tribunal for Scotland prior to the transfer day then the appeal will continue in the Upper Tribunal as if the appeal had been raised, transferred or referred there.
SSI/Draft The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017: these regulations transfer to the Scottish Tribunals the existing functions of the Upper Tax Tribunal for Scotland (Upper Tax Tribunal), in so far as practicable, with effect from 24 April 2017. The Upper Tax Tribunal will be abolished and cases will be heard first in the Upper Tribunal for Scotland (Upper Tribunal), with transitional arrangements for the handling of cases during transfer. Cases in progress on the day of transfer will be continued in the Upper Tribunal with the same members hearing the case, wherever possible.
SSI/Draft The First-tier Tribunal for Scotland Tax Chamber and Upper Tribunal for Scotland (Composition) Regulations 2017: these regulations set out the composition of the First-tier Tribunal for Scotland Tax Chamber (First-tier Tribunal) when hearing cases, and the composition of the Upper Tribunal for Scotland (Upper Tribunal) hearing appeals or referrals from the First-tier Tribunal. The policy intent is to replicate the existing composition and procedure. The regulations are expected to come into force on 24 April 2017.
SSI/Draft The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017: these regulations revoke certain sections of the Revenue Scotland and Tax Powers Act 2014 and four sets of regulations, which are superseded by the Tribunals (Scotland) Act 2014. The regulations are expected to come into force on 24 April 2017.
The Tribunals (Scotland) Act 2014 provided for the establishment of a single, but chambered, First-tier Tribunal for Scotland, with an appeal to a single Upper Tribunal for Scotland. These will replace the First-tier Tax Tribunal and Upper Tax Tribunal for Scotland. The Scottish government has published a group of draft regulations giving effect to the new structure.
SSI/Draft The First-tier Tribunal for Scotland (Transfer of Functions of the First-tier Tax Tribunal for Scotland) Regulations 2017: these regulations transfer to the First-tier Tribunal for Scotland the existing functions and members of the First-tier Tax Tribunal for Scotland, in so far as practicable, with effect from 24 April 2017. These regulations also set out transitional arrangements for the handling of cases during transfer. Cases in progress on the day of transfer will be continued in the First-tier Tribunal with the same members dealing with the case, wherever possible. Unexercised rights of appeal will be to the Upper Tribunal for Scotland, in place of the Upper Tax Tribunal for Scotland. If a party has already exercised its right of appeal to the Upper Tax Tribunal for Scotland prior to the transfer day then the appeal will continue in the Upper Tribunal as if the appeal had been raised, transferred or referred there.
SSI/Draft The Upper Tribunal for Scotland (Transfer of Functions of the Upper Tax Tribunal for Scotland) Regulations 2017: these regulations transfer to the Scottish Tribunals the existing functions of the Upper Tax Tribunal for Scotland (Upper Tax Tribunal), in so far as practicable, with effect from 24 April 2017. The Upper Tax Tribunal will be abolished and cases will be heard first in the Upper Tribunal for Scotland (Upper Tribunal), with transitional arrangements for the handling of cases during transfer. Cases in progress on the day of transfer will be continued in the Upper Tribunal with the same members hearing the case, wherever possible.
SSI/Draft The First-tier Tribunal for Scotland Tax Chamber and Upper Tribunal for Scotland (Composition) Regulations 2017: these regulations set out the composition of the First-tier Tribunal for Scotland Tax Chamber (First-tier Tribunal) when hearing cases, and the composition of the Upper Tribunal for Scotland (Upper Tribunal) hearing appeals or referrals from the First-tier Tribunal. The policy intent is to replicate the existing composition and procedure. The regulations are expected to come into force on 24 April 2017.
SSI/Draft The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017: these regulations revoke certain sections of the Revenue Scotland and Tax Powers Act 2014 and four sets of regulations, which are superseded by the Tribunals (Scotland) Act 2014. The regulations are expected to come into force on 24 April 2017.
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