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Conclusions
Conclusion
The appeal succeeds; the FTT’s decision is set aside. I have perused the bundles submitted to the FTT and I cannot see that there was given any evidence on the basis of which the FTT could have concluded that the appellant was a person managing the property as defined by section 263. There is no reason why the respondent should be able to make a second attempt to adduce such evidence, and I therefore substitute the Tribunal’s own decision that the appeal to the FTT against the financial penalty succeeds and the appellant is not liable to pay the penalty.
Judge Elizabeth Cooke
18 August 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.