Commentary

I11.352C Review by the Upper Tribunal of its own decisions

IHT, trusts and estates

I11.352C Review by the Upper Tribunal of its own decisions

I11.352C Review by the Upper Tribunal of its own decisions

When an application for permission to appeal is received, the Tribunal may consider whether or not to review the original decision based on the information in the application. A decision may only be reviewed where:1

  1.  

    •     the Upper Tribunal has overlooked a legislative provision or decision which could have affected the decision it had made, or

  2.  

    •     a new decision has been made since the Upper Tribunal made its original decision which could have had a material effect on its decision.

If the Upper Tribunal decides to take any action

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