PROCEDURE -New evidence-whether such evidence should and could have been adduced before the First-tier Tribunal-whether it is likely to have an important influence on the case – overriding objective- appeal allowed – case remitted to First-tier Tribunal
References: [2015] UKUT 688 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558967