Commentary

I11.343A Power of the First-tier Tribunal to review its own decisions

IHT, trusts and estates

I11.343A Power of the First-tier Tribunal to review its own decisions

I11.343A Power of the First-tier Tribunal to review its own decisions

Any appeal from a decision of the First-tier Tribunal requires permission. An application for permission to appeal is first made to the First-tier Tribunal1. When an application for permission to appeal is received, the Tribunal must first consider whether or not the original decision should be reviewed2, ie reconsidered on the basis of the information in the application and on the file. A decision cannot be reviewed unless the Tribunal is satisfied that there is an error of law in the original decision3.

If the Tribunal decides to review the

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