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The Appellant’s grounds of appeal against the FTT Decision
The Appellant’s grounds of appeal against the FTT Decision
The Appellant initially advanced 9 grounds of appeal. Mr Chacko, in his written skeleton argument, indicated that only grounds 1, 3 and 4 in the application for permission to appeal were now pursued. The other grounds were no longer maintained. The UT’s earlier refusal of permission to appeal is appended to this decision.
I refer to the three grounds of appeal that are now advanced as 1, 3 and 4 following the numbering in the Appellant’s skeleton to avoid confusion.
The three grounds of appeal are:
Ground 1. The FTT erred in its approach to section 455 CTA 2010
Ground 3. The FTT failed to apply the correct time limit
Ground 4. It was procedurally unfair for the FTT to permit documents relating to a key part of the case to be produced during the hearing