[2024] UKUT 2 (LC)

Fecha: 03-Ene-2024

Conclusions

Conclusion

15.

For that reason the appeal is allowed and the FTT’s decision is set aside, and the Tribunal substitutes its own decision that Ms Jolleys is liable to pay the appellant’s costs under section 60 of the 1993 Act. The appellant has not provided details of its costs to the Tribunal and so the Tribunal cannot assess them, and the matter is remitted to the FTT for the costs claimed by the appellant to be assessed.

Upper Tribunal Judge Elizabeth Cooke

3 January 2024

Right of appeal

Any party has a right of appeal to the Court of Appeal on any point of law arising from this decision. The right of appeal may be exercised only with permission. An application for permission to appeal to the Court of Appeal must be sent or delivered to the Tribunal so that it is received within 1 month after the date on which this decision is sent to the parties (unless an application for costs is made within 14 days of the decision being sent to the parties, in which case an application for permission to appeal must be made within 1 month of the date on which the Tribunal’s decision on costs is sent to the parties). An application for permission to appeal must identify the decision of the Tribunal to which it relates, identify the alleged error or errors of law in the decision, and state the result the party making the application is seeking. If the Tribunal refuses permission to appeal a further application may then be made to the Court of Appeal for permission.