Commentary

I11.343 Power of the First-tier Tribunal to set aside its own decisions

IHT, trusts and estates

I11.343 Power of the First-tier Tribunal to set aside its own decisions

I11.343 Power of the First-tier Tribunal to set aside its own decisions

If a procedural mistake has been made during the appeal process, an application can be made to set aside the decision1. The types of mistakes that will be considered include a party not being sent or receiving a document at the right time or a document not being passed to the Tribunal considering the appeal.

In addition, an application to set aside a decision may be made if a party, or his representative, did not attend the hearing2.

Any application to set aside a decision must be made to the

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