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Conclusions
Postscript
The courts and tribunals are under pressure of time, and under pressure to be succinct, but brevity is problematic when important information is omitted. A decision about a service that sets out:
the date of the demand,
the amount payable,
the date on which it was payable,
what it was for,
whether the demand was for an advance payment before the work was completed or was a final demand (and therefore whether the FTT is looking at section 19(1) or 19(2)) and
the issues in the case as set out in the application or other pleadings
cannot possibly be criticised for verbosity. These are the basics, and the process of setting them out does not merely inform the reader (who may be an appeal judge without the parties’ background knowledge); it is also an important step in the decision-making process itself, because it enables the decision-maker to think through the legal basis on which the decision is made. Had those steps been taken in this case an appeal might have been avoided.
Upper Tribunal Judge Elizabeth Cooke
23 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.