If the IAN were, for example, 28, but the classrooms were of normal size - does it offer any guidance as to whether in reality a school could take up to 30 pupils
Presumably, if the PAN was fixed at two below IAN, it was done following consultation and all the proper procedures. The discrepancy is something to be explored at stage 1 of an appeal hearing, and I would have thought the panel would want to be satisfied that there's a good reason. If they're not
satisfied, they might well take the view that the school could accommodate two more pupils without difficulty.
if there are less than 30 in a class it should be far easier to win an appeal than in the situation where you have 30 in a class
Absolutely - though even with 28, if you have more than 2 appellants, ICS could become an issue.