UT/2023/000063 - [2024] UKUT 00307 (TCC)
Upper Tribunal Tax and Chancery Chamber

UT/2023/000063 - [2024] UKUT 00307 (TCC)

Fecha: 28-Jun-2024

the ftt’s approach

the ftt’s approach

60.

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.

61.

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.

62.

The appeal in relation to the Appellant’s primary argument is dismissed.