The Tax Chamber president has released an updated version of the FTT’s guidance on taking oral evidence from abroad. The principal change to the original version (published on 12 April) is that the witness should be notified to the tribunal and the other party at least eight weeks before the hearing (point 5 – previously point 7). The following further information should also be provided in the notification (point 6 – previously point 8):
the applicable time zone and time difference between the UK and the other country;
confirmation that the proposed witness has access to the necessary facilities to give evidence remotely;
a list of the issues of disputed fact in relation to which the oral evidence will be required; and
a witness statement from the proposed witness containing their detailed written evidence relating to the issues in dispute.
The updated guidance provides that the other party has 14 days to respond as to whether matters can be resolved without the oral evidence from abroad (new point 7).
The Tax Chamber president has released an updated version of the FTT’s guidance on taking oral evidence from abroad. The principal change to the original version (published on 12 April) is that the witness should be notified to the tribunal and the other party at least eight weeks before the hearing (point 5 – previously point 7). The following further information should also be provided in the notification (point 6 – previously point 8):
the applicable time zone and time difference between the UK and the other country;
confirmation that the proposed witness has access to the necessary facilities to give evidence remotely;
a list of the issues of disputed fact in relation to which the oral evidence will be required; and
a witness statement from the proposed witness containing their detailed written evidence relating to the issues in dispute.
The updated guidance provides that the other party has 14 days to respond as to whether matters can be resolved without the oral evidence from abroad (new point 7).
