(1)A decision of the First-tier Tribunal in any matter in a case before the tribunal may be appealed to the Upper Tribunal.
(2)An appeal under this section is to be made—
(a)by a party in the case,
(b)on a point of law only.
(3)An appeal under this section requires the permission of—
(a)the First-tier Tribunal, or
(b)if the First-tier Tribunal refuses its permission, the Upper Tribunal.
(4)Such permission may be given in relation to an appeal under this section only if the First-tier Tribunal or (as the case may be) the Upper Tribunal is satisfied that there are arguable grounds for the appeal.
(5)This section is subject to section 39(2) and to sections 131(4), 147(6), 154(5) and 243(5).
(1)In an appeal under section 34, the Upper Tribunal may uphold or quash the decision on the point of law in question.
(2)If the Upper Tribunal quashes the decision, it may—
(a)re-make the decision,
(b)remit the case to the First-tier Tribunal, or
(c)make such other order as the Upper Tribunal considers appropriate.
(3)In re-making the decision, the Upper Tribunal may—
(a)do anything that the First-tier Tribunal could do if re-making the decision,
(b)reach such findings in fact as the Upper Tribunal considers appropriate.
(4)In remitting the case, the Upper Tribunal may give directions for the First-tier Tribunal’s reconsideration of the case.
(5)Such directions may relate to—
(a)issues of law or fact (including the Upper Tribunal’s opinion on any relevant point),
(b)procedural issues (including as to the members to be chosen to reconsider the case).