IA219452013 & ors

We found the First-tier Tribunal Judge�s conclusions to be contradictory and unclear and set the determination aside. We noted that nowhere in the determination had the Judge made a finding that the P60 and salary slips produced to him were bogus documents or that the National Insurance number which was the same on both sets of documents was not genuine or that the tax and national insurance contributions shown to have been deducted had not in fact been deducted and paid to HMRC.

As the documents had only been produced at the hearing, UKBA had had no opportunity to check their genuineness. If the documents were genuine we said that the Appellants had proved their case. If not then the First-tier Tribunal Judge had been right to dismiss the appeals. Either way, we said, a finding was necessary about the genuineness or otherwise of the documents.

Accordingly, we found the First-tier Tribunal Judge had made an error of law for the reasons we stated in that determination. Having decided that the fundamental issue that remained unresolved was whether or not the documents were genuine, we adjourned the matter to permit UKBA to make checks and it was agreed that the resumed hearing would be listed before me alone.

UKBA had made the checks on the documents and a signed statement was produced indicating that it was accepted that they were genuine.

On that basis and in accordance with the reasoning in our previous determination I remake the decision and allow the Appellants� appeals.