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Report: Giving evidence from overseas

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A decision of the Upper Tribunal (Immigration and Asylum Chamber) in October 2021 in relation to the approvals required for a witness giving oral evidence during a hearing remotely from abroad would appear to apply to tax appeals. This affects any witnesses that are expected to attend the hearing by video or telephone. It does not apply to witness statements, the making of submissions or to observing the hearing from outside the UK.

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