The decision of the Upper Tribunal is to allow both appeals. The decisions of the First-tier Tribunal made on 2 March 2023 under references ASS/241/2022 and SD/69/2021 both involved an error on a mate
The decision of the Upper Tribunal is to allow both appeals.The decisions of the First-tier Tribunal made on 2 March 2023 under references ASS/241/2022 and SD/69/2021 both involved an error on a material point of law and are set aside.
The Upper Tribunal is not able to re-decide the appeals. It therefore refers the two appeals to be redecided afresh by a completely differently constituted First-tier Tribunal, at an oral hearing.
This decision is made under section 12(1), 12 (2)(a) and 12(2)(b)(i) of the Tribunals Courts and Enforcement Act 2007
REASONS FOR DECISION
Introduction
This is an appeal against two decisions of the First-tier Tribunal made in a combined decision dated 2 March 2023 (“the FTT”). It is convenient to take each decision of the FTT separately.
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