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Mullens: taxable gifts and tribunal tips

Speed read
When are supposed payments from friends taxable? The payments at issue in the tribunal decision in Mullens were made to a legal adviser over a number of years. The procedural points raised by the case are essential for anyone considering litigation, including: the candour expected of witnesses; adverse inferences from a failure to provide witness evidence; the risk of conflicting stories emerging in different pieces of litigation; and the importance of being open in oral evidence.
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