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The appellant is a citizen of Pakistan. On 20 February 2015 the Entry Clearance Officer (hereafter the respondent) refused her application dated 19 November 2014 for entry clearance as a spouse. The respondent stated that she did not meet the income threshold requirement under Appendix FM and/or the related evidential requirements under Appendix FM-SE. The appellant appealed. In a decision sent on 7 March 2016 First-tier Tribunal (FtT) Judge Heatherington dismissed her appeal. The appellant was successful in being granted permission to appeal, bringing the case before me.
At the hearing Mr Siddique, the sponsor and husband of the appellant, appeared on behalf of the appellant. As the appellant was not legally represented, I informed him I would do all I could to ensure he was able to present his wife's case effectively. I then heard submissions from Mrs Aboni and Mr Siddique.
"(bb) if the applicant's business is not required to produce annual audited accounts, the latest unaudited accounts and an accountant's certificate of confirmation ...".
Unfortunately for the appellant, although unaudited accounts were submitted, they did not cover the entirety of the tax year 2013-2014. They only covered up to August 2013.
Mr Siddique submitted that unaudited accounts covering the entirety of the tax year 2013-2014 were submitted. He said they were submitted with his second application, although not in his first. He is correct insofar as further unaudited accounts were submitted, but that was not until February 2016, in time for the hearing before the FtT Judge. They were not submitted with the application nor were they even placed before the respondent by the date of decision. Accordingly, the judge did not materially err in concluding that the appellant could not meet the requirements of the Rules.
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