the ftt’s approach
the ftt’s approach
We have set out at paragraph 19 above the FTT’s essential reasoning on this issue, at FTT[50]-[54]. While the FTT referred in its discussion to whether or not the issues requiring repair were “significant” or “fundamental”, which are not particularly informative measures, its reasoning and conclusion were clearly consistent with the principles we have set out, and the FTT made no error of law.
The principles drawn by the FTT from the relevant authorities are correct, and the FTT was fully justified in concluding (at FTT[52]) that the other categories of residential property in section 116 supported its construction of “suitable for use”. The summary at FTT[53] of how the various principles mesh together is correct. The application of those principles to the facts discloses no error of law.
The appeal in relation to the Appellant’s primary argument is dismissed.
- Heading
- Introduction
- relevant legislation
- the ftt’s decision
- grounds of appeal
- repair and renovation: ftt decisions to date
- the appellants’ submissions
- hmrc’s submissions
- discussion
- Purposive construction
- Fiander UT
- Context
- Assessing suitability for use as a dwelling when building requires repair or renovation
- the ftt’s approach
- Conclusions
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