[2024] UKUT 329 (AAC)

Was it open to the First-tier Tribunal under the FTT Rules 2008 to make its set aside decision dated 20 February 2024?

It was open to the First-tier Tribunal to make its decision dated 20 February 2024. The decision dated 24 January 2024 was a final decision bringing JG’s appeal to an end. It therefore disposed of proceedings within the meaning of rule 37(1) of the FTT Rules 2008. The salaried judge assessed that JG’s situation satisfied the circumstances in rule 37(2)(c) of the FTT Rules 2008 and that it was in the interests of justice to set aside the decision dated 24 January 2024. It was open to the salaried judge to use the powers in rule 37 to make this decision.

The effect of the decision dated 20 February 2024 was that the decision dated 24 January 2024 ceased to exist. There was no longer a final decision about JG’s appeal. His appeal needed to be determined afresh by a First-tier Tribunal.