Case No. UKUT-6-(AAC)

24.The grounds of appeal are at page 24. There are essentially four grounds which can be broadly stated as follows: (1) The TC could not have reliably remembered all the important facts based on her memory and her notes, given that the PI was on 31 August and the decision was dated 22 December 2021; (2) the TC misunderstood the bounce back loan scheme and believed he had obtained the loans wrongly; (3) she did not approach the case with a fresh pair of eyes and attached equal weight to his previous licence history; and (4) if the TC had been in any doubt about the BBLS, she should have recalled the PI for further evidence. 25.In addition to the grounds of appeal, the appellant provided a “Background” document (pages 25-30) in which he elaborated on his grounds. However, at the hearing before the Upper Tribunal he withdrew point 3.