[2025] UKUT 132 (AAC)

At the permission stage, I only needed to be persuaded that it was arguable with a realistic (as opposed to fanciful) prospect of success that the FTT had made an error of law in a way that was material.

At this substantive stage, I need to be satisfied on the balance of probabilities that the FTT did make an error or errors of law that were material.

I am satisfied, on the balance of probabilities, that the FTT made a material error of law in relation to the appeal grounds set out at paragraph 10(a)(i), (b) and (c) above, and summarised at paragraphs 17 to 19 above.

I wish to deal in more detail with the grounds set out at paragraph 10(a)(iii) and (b) above. I do so below.