“… identified then the UT “may (but need not) set aside” the FTT’s decision pursuant to s.12 of the Tribunals, Courts and Enforcement Act 2007. In Degorce v HMRC [2017] EWCA Civ 1427, [2017] STC 2226 (“Degorce”) at [95] Henderson LJ accepted that this gave the UT a broad discretion, but continued:…”
“…principles apply on an appeal from the Upper Tribunal to this court, which also lies only on a question of law: see Degorce v Revenue and Customs Commissioners [2017] EWCA Civ 1427, [2017] STC 2226, at [95].…”