Upper Tribunal Administrative Appeals Chamber

[2023] UKUT 170 (AAC)

Fecha: 12-Jul-2023

Disposal

Disposal

58.

Section 12(1) and (2) of the TCEA 2007 provide as follows:

Proceedings on appeal to Upper Tribunal

12.―(1) Subsection (2) applies if the Upper Tribunal, in deciding an appeal under section 11, finds that the making of the decision concerned involved the making of an error on a point of law.

(2)

The Upper Tribunal—

(a)

may (but need not) set aside the decision of the First-tier Tribunal, and

(b)

if it does, must either—

(i)

remit the case to the First-tier Tribunal with directions for its reconsideration, or

(ii)

re-make the decision.

59.

Thus, if the FTT’s decision involved the making of an error on a point of law, I have a discretion to exercise in that the Upper Tribunal “may (but need not) set aside the decision of the First-tier Tribunal” (section 12(2)(a)).

60.

My conclusion, as set out above, is that the FTT’s decision involves an error of law in relation to panel composition. However, my consideration of the natural justice ground of the appeal is that there has been no breach or unfairness. In those circumstances, and given that all the remaining grounds of appeal have been certified as totally without merit, it would be quite unreasonable and indeed wholly disproportionate to set aside the FTT’s decision for the purposes of either remittal or re-making. Accordingly, I exercise the discretion in section 12(2)(a) so as not to set aside the FTT’s decision. The net effect is the FTT’s decision of 28 November 2022 stands.