[2025] UKUT 181 (AAC)

The Tribunal was perfectly entitled to reject that evidence as not credible. In those circumstances, and in any event, the additional observations made by the Tribunal that he would have had access to the Scheme in 2016 and that he had legal advice in the course of his other appeal and therefore could also have access to such before 2019, were not strictly necessary. In any event, there is no error in them.

In all the circumstances, the Tribunal’s finding that there were not exceptional circumstances was plainly a finding that was properly open to it to make. There was therefore no public error of law. For reasons set out above, even if there were an error of law, the error is immaterial and/or the outcome of the appeal was highly likely to have been the same in any event.