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A matter of evidence

14 September 2010 / Keith M Gordon
Issue: 4272 / Categories: Comment & Analysis , Admin
KEITH M GORDON explains how the First-tier Tribunal has dealt with the tricky issue of last-minute witness corroboration


  • The procedural rules of the tax tribunal provide flexibility.
  • Late evidence and the overriding principles.
  • Will allowing late evidence delay the proceedings?
  • The importance of expert evidence.
  • The impact on costs.

It is now more than a year since the old tax tribunals (the General and Special Commissioners the VAT and Duties Tribunal etc.) were subsumed into the new tribunals system with virtually all cases being heard at first instance by the newly formed First-tier Tribunal.

As readers will recall the First-tier Tribunal is the name of the tribunal that hears all sorts of appeals – including appeals against refusals to comply with requests under the Freedom of Information Act 2000 appeals against decisions made by the Office of Fair Trading...

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