EA/2023/0538 - [2024] UKFTT 001054 (GRC)

The powers of the Tribunal in determining the appeal are set out in section 58. In summary, the Tribunal’s remit for the purposes of the appeal is to consider whether the Decision Notice was in accordance with the law. In reaching its decision, the Tribunal may review any findings of fact on which the Decision Notice was based and the Tribunal may come to a different decision regarding those facts.