Tribunals (Scotland) Act 2014 - Consultation on Draft Regulations regarding:(1) the Transfer of Functions and Members of the Scottish Tax Tribunals to the Scottish Tribunals, (2) the rules of procedure for the First-tier Tax Chamber, and, (3) the Composition of the First-tier and Upper Tribunals for Scotland

Your views on draft regulations that:

1. Transfer the functions and members of the Scottish Tax Tribunals to the Scottish Tribunals.
2. Set out the Rules of Procedure for the First-tier Tribunal for Scotland Tax Chamber
3. Establish the Composition of the Scottish Tribunals when hearing cases and appeals in or from the First-tier Tax Chamber.

We received 3 responses from organisations. The majority of respondents were content with the provisions.

The main concerns have been addressed in the analysis of consultation responses document.

We have amended the draft regulations to take on board a concern raised by a number of respondents around the judiciary eligible to sit. We have therefore limited the judiciary eligible to hear appeals or referrals from the First-tier Tax Chamber in the Upper Tribunal to Court of Session judges.