[2024] UKUT 105 (AAC)
Upper Tribunal Administrative Appeals Chamber

[2024] UKUT 105 (AAC)

Fecha: 22-Abr-2024

Experian’s submissions

Experian’s submissions

183.

Ms Proops submitted that [164] of the FTT’s decision showed that they had fully appreciated this aspect of the Commissioner’s case and, further, that it was apparent that they had addressed this in their findings at [177]. Accordingly, Mr Pitt-Payne was incorrect in contending that no conclusion had been reached on this issue and in the circumstances he had shown no permissible basis for interfering with the FTT’s assessment.