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- Heading
- Introduction
- The issue in the appeal
- The law relating to the rectification of documents
- The facts
- The proceedings in the FTT and the FTT’s decision
- The FTT’s decision
- The appeal
- Ground 1: no need for an outward expression of accord
- Grounds 2 and 3: the outward expression of accord
- Ground 4: case management decisions about the evidence
- Conclusions