Conclusions
Conclusion
The FTT’s decision is set aside, and the matter is remitted to the FTT for a re-determination by a different panel.
Upper Tribunal Judge Elizabeth Cooke
4 October 2024
Corrected on 14 November 2024 as indicated in paragraph 32 pursuant to rule 53 of the Tribunal Procedure (Upper Tribunal) (Lands Chamber) Rules 2010, on reading the transcript of the appeal hearing.
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.
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