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Grounds of appeal and Decision
Grounds of appeal and Decision
Laurence Supply now raise two grounds of appeal which I will describe and address in turn. (The grounds do not reflect those which were advanced in the permission to appeal application to the FTT and therefore the grounds the FTT addressed in its refusal of permission decision.)
- Heading
- Background
- Upper Tribunal’s jurisdiction on appeal
- Grounds of appeal and Decision
- Ground 1 – Apparent Bias
- Ground 2 – Edwards v Bairstow challenge to finding that Appellant had only been successful in respect of Item C (paragraphs 59-65 of the FTT Decision)
- Error in Paras. 10, 50 and 55 – that the only items before the FTT were a light tan coloured leatherette handbag and a blue suedette purse
- Error in Paras. 32 and 33 – When setting out the evidence of Mrs. Wilkes for HMRC, the FTT failed to take into account that both parties accepted that the six samples shown to her, which she did not u
- Error in Paras. 82 and 87 – that, in effect, the Appellant had not made a positive case about the remaining goods
- Conclusions