Market leading insight for tax experts
View online issue

Witnesses giving oral evidence from abroad

printer Mail

Further to a report ‘Giving evidence from abroad’ (Tolley) published in Tax Journal, 11 February 2022, the First-tier Tribunal Immigration and Asylum Chamber has now published guidance regarding witnesses giving oral evidence from abroad in virtual hearings. 

Although this guidance relates to hearings before the Immigration and Asylum Chamber, and some parts are specific to the type of cases in that jurisdiction, most of it is likely to be relevant to hearings before the Tax Chamber. The guidance supports the process suggested in the Tax Journal report, namely:

  • permission must be obtained in advance of the hearing from the foreign jurisdiction via the Foreign, Commonwealth and Development Office (FCDO) that there is no objection to the giving of evidence in a UK appeal;
  • if permission is denied then oral evidence cannot be given from that jurisdiction and it may be necessary for the person to travel to the UK or to another jurisdiction from which permission has already been obtained;
  • if permission is not obtained in advance of the hearing, the judge may decide to adjourn the hearing or may to continue with the hearing without the oral evidence from that person; and
  • the procedures do not apply to witness statements, making or submissions or observing a hearing from overseas.
Issue: 1565
Categories: News