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Publication - Consultation Paper

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

Published: 20 Oct 2016
Part of:
Business, industry and innovation, Law and order
ISBN:
9781786525543

Inviting views on proposals to transfer the functions and members of the Scottish Tax Tribunals to the Scottish Tribunals.

48 page PDF

787.9kB

48 page PDF

787.9kB

Contents
Consultation on draft regulations to transfer the Scottish Tax Tribunals to the Scottish Tribunals
Part 4: Draft Regulations Setting Out The Composition Of The First-Tier And Upper Tribunals For Scotland

48 page PDF

787.9kB

Part 4: Draft Regulations Setting Out The Composition Of The First-Tier And Upper Tribunals For Scotland

Background

1. Sections 38 and 40 of the 2014 Act allow the Scottish Ministers, by regulation, to determine the composition of the First-tier and Upper Tribunals.

Draft regulations

2. The draft regulations in Annex E apply to the composition of members when hearing cases within the First-tier Tribunal Tax Chamber and appeals or referrals from the First-tier Tribunal Tax Chamber to the Upper Tribunal.

3. The policy intention is to mirror the existing composition for first instance cases as set out in section 29 of the Revenue Scotland and Tax Powers Act 2014. This means that first instance cases will be heard by one legal member sitting on their own, a legal member and one ordinary member or a legal member and more than one ordinary member.

4. We propose referrals or appeals from the First-tier Tribunal Tax Chamber to the Upper Tribunal may be heard by a legal member of the Upper Tribunal, the Chamber President of the First-tier Tax Chamber (as long as they were not involved in the decision at the first instance), the President of Tribunals, the Lord President or a member of the judiciary as defined by section 17 of the 2014 Act. The President of Tribunals will determine how the Upper Tribunal should be composed on a case by case basis.

Questions on composition regulations

Q1: Do you have any comments on the proposals regarding the composition of the First-tier Tribunal Tax Chamber?

Q2: Do you have any comments on the proposals regarding the composition of the Upper Tribunal when hearing referrals or appeals from the First-tier Tribunal Tax Chamber?

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


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