[2025] UKUT 120 (LC)

Fecha: 03-Abr-2025

Conclusions

Disposal

49.

For the reasons I have given, I set aside paragraph 23 of the FTT’s decision (the determination of the amount of the annual surpluses). I also set aside its order under section 20C, 1985 Act and remake the decision on the respondent’s application, which I dismiss. I dismiss the appeal against the FTT’s interpretation of paragraph 2 of the Fourth Schedule and I make no order in respect of the matters agreed before the FTT.

Martin Rodger KC,

Deputy Chamber President

3 April 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.