[2023] UKUT 132 (AAC)
Upper Tribunal Administrative Appeals Chamber

[2023] UKUT 132 (AAC)

Fecha: 14-Jul-2022

failed to deal with the points made in the Appellant’s skeleton argument at paragraphs 56(5) and (7) to (11)

(h)

failed to deal with the points made in the Appellant’s skeleton argument at paragraphs 56(5) and (7) to (11).

136.

The Upper Tribunal “cannot be confident that had each of the above been properly dealt with by the FTT the penalty would have been the same or that any penalty would have been imposed”.