Updated guidance has been issued for judges and parties in proceedings in the First-tier Tribunal (Tax Chamber) regarding the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone by someone who is outside the UK. It updates the guidance issued on 28 July 2022 and follows new arrangements agreed by the Courts and Tribunals Service and the Foreign Commonwealth & Development Office.
This latest version says that subject to limited exceptions oral evidence may only be taken from witnesses (including litigants in person presenting their own cases) who are physically in the UK to give that evidence. Where a witness is outside the UK the guidance covers the matters to be considered and the procedures to be followed.
In essence the position continues to depend on permission from the tribunal which itself...
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Updated guidance has been issued for judges and parties in proceedings in the First-tier Tribunal (Tax Chamber) regarding the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone by someone who is outside the UK. It updates the guidance issued on 28 July 2022 and follows new arrangements agreed by the Courts and Tribunals Service and the Foreign Commonwealth & Development Office.
This latest version says that subject to limited exceptions oral evidence may only be taken from witnesses (including litigants in person presenting their own cases) who are physically in the UK to give that evidence. Where a witness is outside the UK the guidance covers the matters to be considered and the procedures to be followed.
In essence the position continues to depend on permission from the tribunal which itself...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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