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    <description>The Tribunal remitted the Revenue&#039;s appeal to the same authority for an analogous de novo hearing, noting that the respondent had already been directed in an earlier common order to face fresh proceedings and should again be given an opportunity to contest the matter. It accepted that remand to the same authority would properly implement the earlier order and ensure both sides were heard. As the appeal was sent back for rehearing, the connected cross objection was disposed of consequentially.</description>
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      <description>The Tribunal remitted the Revenue&#039;s appeal to the same authority for an analogous de novo hearing, noting that the respondent had already been directed in an earlier common order to face fresh proceedings and should again be given an opportunity to contest the matter. It accepted that remand to the same authority would properly implement the earlier order and ensure both sides were heard. As the appeal was sent back for rehearing, the connected cross objection was disposed of consequentially.</description>
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