Commentary

A5.610 Correcting, setting aside, reviewing and appealing decisions

Administration and compliance

A5.610 Correcting, setting aside, reviewing and appealing decisions

A5.610 Correcting, setting aside, reviewing and appealing decisions

Corrections

Administrative errors in decisions or directions sent by the tribunal eg spelling mistakes or words evidently missing, can be amended. The tribunal can do this itself if it notices the mistake, or either party can write to the tribunal pointing out any mistake and asking for it to be amended. If a decision or direction is amended, a copy will be sent to all parties and if the decision has been published, the tribunal must make the amendments to the published version1.

In Oco2 the First-tier Tribunal found that the framework created by the Tribunal Courts and Enforcement Act (TCEA) 2007 means that it cannot reconsider its own decisions in principle. Referring to both R v St Marylebone General Commissioners ex p Hay3 and Larner v Warrington4, HMRC contended that the tribunal had jurisdiction to reconsider a redirection issue on the basis that its decision had been in principle. The tribunal observed that both cases (which were underpinned by TMA 1970, s 50, see E1.268) did support that proposition and added that, under TMA 1970, s 50(10), the statement that 'the decision of the tribunal on the appeal is final and conclusive' is caveated by TMA 1970, s 50(11). In addition, the reference to 'the decision on the appeal' refers to the final determination and not to a decision in principle.

However, the tribunal found that there was no reason for it to reconsider its decision. TCEA 2007 sets down a scheme for

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial