(1) The Upper Tribunal can apply rule 43 of the Tribunal Procedure (Upper Tribunal) Rules 2008 of its own motion.
(2) The use of fraud before the Upper Tribunal constitutes an abuse of process such as to amount to a ‘procedural irregularity’ for the purposes of rule 43(2)(d).
(3) In a case involving a decision under paragraph 322(5) of the immigration rules, where an individual relies upon an accountant’s letter admitting fault in the submission of incorrect tax returns to Her Majesty’s Revenue and Customs, the First-tier or Upper Tribunal is unlikely to place any material weight on that letter if the accountant does not attend the hearing to give evidence, by reference to a Statement of Truth, that explains in detail the circumstances in which the error came to be made; the basis and nature of any compensation; and whether the firm’s insurers and/or any relevant regulatory body have been informed. This is particularly so where the letter is clearly perfunctory in nature.
Citations:
[2020] UKUT 27 (IAC)
Links:
Jurisdiction:
England and Wales
Immigration
Updated: 27 November 2022; Ref: scu.650774