»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp question whether a trade exists is primarily a question of fact. »Ê¹ÚÌåÓýapp function of the appeal Tribunal is to find the primary facts and decide the 'trade' issue on the basis of those facts.

»Ê¹ÚÌåÓýapp conclusion that there is, or is not, a trade is itself a finding of secondary fact from the primary facts. »Ê¹ÚÌåÓýapp Tribunal decision on the existence of a trade cannot normally be upset because an appeal to the Upper Tribunal or the courts can only succeed on a point of law. However it is a question of law whether there is any evidence to justify the conclusion of fact. »Ê¹ÚÌåÓýapp courts can therefore overturn the Tribunal’s decision if:

• the Tribunal acted without evidence, or
• it could not reasonably have reached the decision from its finding of primary facts.