[2024] UKUT 195 (AAC)

I have dealt in substance with all the grounds of appeal that could indicate error of law in the FTT decision as regards the application of s41; none have been made out. It is unnecessary for me to go on to consider how the grounds might indicate an error of law as regards the application of s43, as this would not make any difference to the conclusion that the FTT decision made no material legal error in dismissing Mr Coombs’ appeal.