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The DECISION of the Upper Tribunal is to allow the appeal by the Appellant (�the father�). The decision of the Stoke-on-Trent First-tier Tribunal dated 16 October 2013 under file reference SC049/12/01902 involves an error on a point of law. The tribunal�s decision is therefore set aside.
The Upper Tribunal is not in a position to re-make the decision on the father�s appeal against the decision of the Secretary of State dated 12 November 2010. It therefore follows that his original appeal against the Secretary of State�s decision is remitted to be re-heard by a different First-tier Tribunal, subject to the Directions below.
There is to be no publication of the confidential annex to this decision (beyond the parties and HMRC) or of any matter likely to lead members of the public to identify the persons mentioned therein.
This decision is given under section 12(2)(a) and (b)(i) of the Tribunals, Courts and Enforcement Act 2007 and rule 14 of the Tribunal Procedure (Upper Tribunal) Rules 2008.
(2)������� The new tribunal should not involve the District Tribunal Judge who sat on the last tribunal on 16 October 2013.
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