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Conclusions
Conclusion and right to reconsideration
Permission to appeal to the Upper Tribunal is refused on Ground 1 but granted on Ground 2.
Signed: Date: 2 December 2024 JUDGE RUPERT JONES JUDGE OF THE UPPER TRIBUNAL |
- Heading
- JUDGE RUPERT JONES Introduction
- UT’s jurisdiction in relation to appeals from the FTT
- The grounds of appeal
- Discussion, Analysis and Decision
- The Tribunal’s determination
- Second ground of appeal
- The Applicant’s argument
- whether the penalty was properly calculated on the “deliberate” basis
- Determination
- Conclusions