In considering whether to depart from a previous finding of fact made by a tribunal in earlier proceedings, the second tribunal has to address its mind to the reasons put forward by a party as to why the finding is unreliable so that it should in effect be carried forward into the determination of the appeal now before it. The earlier decision is a starting point, rather than determinative of the issue. In addressing the question of whether the finding of fact should be carried forward in that way, the second tribunal is not limited to looking only at material which either post-dates the earlier tribunal’s decision or which was not relevant to the earlier tribunal’s determination. To restrict the second tribunal in that way is inconsistent with the principle that every tribunal must conscientiously decide the case in front of it. The guiding principle in such cases is fairness and a tribunal has to be alive to the unfairness to the opposing party of having to relitigate a point on which they have previously succeeded particularly where the point was not then challenged on appeal (paras 43, 44).