[2025] UKUT 011 (AAC)

The Upper Tribunal
(Administrative Appeals Chamber)

Upper Tribunal Case No: UA-2023-001458-TC

ST

v

HMRC

Decision of Upper Tribunal Judge BRUNNER KC

On appeal from the First-tier Tribunal (Social Entitlement Chamber)

As the decision of the First-tier Tribunal involved the making of an error in point of law, it is SET ASIDE under section 12(2)(a) and (b)(i) of the Tribunals, Courts and Enforcement Act 2007 and the case is REMITTED to the tribunal for rehearing by a differently constituted panel.

Reasons for Decision