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Conclusions
Disposal
Having decided to set aside the FtT Decision under section 12(2)(a) of TCEA 2007 I have a discretion whether to remit the matter to the First-tier Tribunal for redetermination, or to remake the decision for myself. Because further facts need to be found, and because the First-tier Tribunal with its expert members is the most appropriate forum for finding such facts, I exercise my discretion to remit the matter to the First-tier Tribunal to redetermine the appeal.
Authorised for issue on: 13 October 2025 | Thomas Church |
- Heading
- As the decision of the First-tier Tribunal involved the making of an error of law, it is SET ASIDE under section 12(2)(a) of the Tribunals, Courts and Enforcement Act 2007 (the “2007 Act” ) and the ca
- What this appeal is about
- Background
- The permission stage
- The positions of the parties
- Analysis
- Conclusions