[2025] UKUT 307 (AAC)

Having decided to set aside the FtT Decision under section 12(2)(a) of the 2007 Act 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 best place to hear and evaluate the evidence, the appropriate disposal is for me to remit the matter to be determined afresh by a panel of the First-tier Tribunal.