Upper Tribunal Tax and Chancery Chamber

UT (Tax & Chancery) UT/2022/000099 - [2024] UKUT 00184 (TCC)

Fecha: 24-Abr-2024

The UT’s jurisdiction

The UT’s jurisdiction

37.

Section 12 of the Tribunals, Courts and Enforcement Act 2007 (“the TCEA”), is headed “Proceedings on appeal to Upper Tribunal” and so far as relevant provides:

“(1)

Subsection (2) applies if the Upper Tribunal, in deciding an appeal under section 11, finds that the making of the decision concerned involved the making of an error on a point of law.

(2)

The Upper Tribunal—

(a)

may (but need not) set aside the decision of the First-tier Tribunal, and

(b)

if it does, must either—

(i)

remit the case to the First-tier Tribunal with directions for its reconsideration, or

(ii)

re-make the decision.

(3)

…

(4)

In acting under subsection (2)(b)(ii), the Upper Tribunal—

(a)

may make any decision which the First-tier Tribunal could make if the First-tier Tribunal were re-making the decision, and

(b)

may make such findings of fact as it considers appropriate”.

38.

We thus have the jurisdiction either to either remit the case to the FTT with directions, or re-make the decision. We decide that it is in the interests of justice to take the latter course, for the following reasons:

(1)

Neither party invited us to remit the case, and both provided detailed written and oral submissions as to the correct outcome were we to find that there had been an error of law in the Costs Decision.

(2)

This case relates to purchases made in 2012, over a decade ago, and there have already been at least six hearings at various levels of the judicial system.

(3)

Remaking the decision avoids the delay and the additional costs which would be incurred were the case to be remitted, and makes proportionate use of judicial and tribunal resources.