# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 26: Respondent’s statement of case

Extent: S

(1) A respondent must send or deliver a statement of case to the First-tier Tribunal, the appellant and any other respondent so that it is received—
(a) in a Default Paper case, within 42 days after the day the First-tier Tribunal sent the notice of appeal;
(b) in a Standard or Complex case, within 60 days after the day the First-tier Tribunal sent the notice of appeal.
(2) A statement of case must—
(a) in an appeal, state the legislative provision under which the decision under appeal was made; and
(b) set out the respondent’s position in relation to the case.
(3) A statement of case may also contain a request that the case be dealt with at a hearing or without a hearing.
(4) If a respondent provides a statement of case to the First-tier Tribunal later than the time required by paragraph (1) or by any extension allowed under rule 5(3)(a) (case management powers), the statement of case must include a request for an extension of time and the reason why the statement of case was not provided in time.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/26 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.