Conclusions
Disposal
For the reasons which I have given, the Council’s application for permission to bring proceedings for judicial review is refused but its appeal against the FTT’s first and second decisions is allowed. The penalty of £12,000 which the Council imposed is reinstated.
Martin Rodger KC,
Deputy Chamber President
7 January 2025
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.
- Heading
- Introduction
- Legislation relevant to the appeal
- The Council’s policy
- The FTT’s first decision
- The FTT’s second decision and its grant of permission to appeal
- Issue 1: Did the FTT misinterpret the Council’s policy?
- Issue 3: Was the FTT entitled to give a further discount of 20%?
- The judicial review
- Issue 2 – Was the Council’s policy or its application in this case “too rigid”
- Conclusions
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