UT-2022-00097 - [2024] UKUT 00352 (TCC)

We now turn to the question of assessment of the appropriate financial penalty in this case, having considered the parties’ submissions, the findings of fact set out above and the failings identified in the Decision Notice.

We approach this assessment by reference to the 5 step framework contained in DEPP 6.5A, as set out at [14] above.