I am pleased to say that I have not yet arrived at that position where I've been challenged on reconsideration.
There are situations where cases that have been referred to the tribunal have been confirmed. I welcome that.
I have been required to reconsider on a few occasions. On one occasion, I did not change my position because I believed that legally I was in a correct position. That was not referred back to the tribunal. At other times I have changed my decision, because I accepted the legal argument or the elements of argument that had been presented.
We have not found that it prolongs the process. The number of cases referred to the tribunal are few, and when they are referred, they are normally on issues where guidance is welcome.