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Upper Tribunal’s jurisdiction on appeal
Upper Tribunal’s jurisdiction on appeal
An appeal to the Upper Tribunal from a decision of the First-tier Tribunal can only be made on a point of law (s11 of the Tribunals, Courts and Enforcement Act 2007. It is therefore the practice of the Upper Tribunal in this Chamber only to grant permission to appeal where the grounds of appeal disclose an arguable error of law on the part of the FTT.
- 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