Usually a UTJ will ask whether the parties object to a decision without reasons, i.e. where both parties accept that the FTT decision is erroneous.
It is simply that, a short "remitted back...a couple of sentences as to why" as opposed to the lengthy decisions we see posted in the briefcase.
As to the period the capital can be disregarded, sched 5 para 19 SPC regs seems pretty definitive that capital in those circumstance can be disregarded for 1 year, period. Page 1236 of the 08/9 MTB legislation confers... I can't put my hand on the 09/10 at the minute...
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