Judgment No. 2270
THE APPLICATION IS DISMISSED.
"As is clear from Judgment 442, a Tribunal judgment is res judicata and will only be reviewed in exceptional circumstances including, for example, omission to take account of a fact or the discovery of a 'new' fact. Of course, even in such cases, review will not be granted if the fact in question does not bear on the judgment given. In other words, a fact must be a 'material fact' before the Tribunal will review a judgment on the ground of discovery of a new fact or on the ground that a fact has been overlooked."
Jugement(s) TAOIT: 442
application for review; admissible grounds for review; res judicata