UT/2023/000067 - [2024] UKUT 00106 (TCC)

We consider that the FTT’s error of law was clearly material to its conclusion. For the reasons given above, we set aside the Decision.

Under Section 12 Tribunals, Courts and Enforcement Act 2007 we have the power to remit the Decision to the FTT or to remake the Decision.

We see no reason to remit the Decision. The question of the effect of the Second Waiver is self-contained and is apparent on the face of the documents.

For the reasons given above, we remake the Decision, allowing the appeal and setting the penalties aside.

Any application for costs in relation to this appeal must be made in writing and served on the Tribunal and the person against whom it is made within one month after the date of release of this decision as required by rule 10(5)(a) and (6) of the Tribunal Procedure (Upper Tribunal) Rules 2008.