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ON APPEAL FROM THE UPPER TRIBUNAL
(ADMINISTRATIVE APPEALS CHAMBER)
Upper Tribunal Judge Jacobs
Strand, London, WC2A 2LL |
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B e f o r e :
LADY JUSTICE ROSE
and
LORD JUSTICE DINGEMANS
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THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS |
Appellant |
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- and - |
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WENDY CARRINGTON |
Respondent |
____________________
Ms Carrington did not appear and was not represented
Hearing date : 11 February 2021
____________________
Crown Copyright ©
Lord Justice Dingemans :
Introduction
The relevant facts
Proceedings in the First-tier Tribunal and Upper Tribunal
DLA
The amended grounds of appeal to the Court of Appeal
Mrs Carrington's position (issue one)
The 2004 Regulation is still relevant (issue two)
Sufficient findings of fact (issue three)
Points of law might be decisive (issue four)
Representation of opposing argument (issue five)
Conclusion
Lady Justice Rose :
Lord Justice David Richards :