A Tolley report examines a recent decision of the immigration chamber of the Upper Tribunal, which has implications for tax hearings.
In summary Secretary of State for the Home Department v Agbabiaka [2021] UKUT 286 (IAC) states that witnesses are not allowed to give evidence from an overseas location unless they have provided in advance of the hearing confirmation from the Foreign Commonwealth and Development Office (FCDO) that the foreign state in which the witness is located does not object to the giving of evidence in UK appeals.
The following approach is recommended in order to comply with the Agbabiaka requirements:
1. As soon as possible after filing the notice of appeal at the tribunal identify all the witnesses (which may include the appellant).
2. Identify whether any of those witnesses are likely to give evidence by video or phone link from outside the UK....
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A Tolley report examines a recent decision of the immigration chamber of the Upper Tribunal, which has implications for tax hearings.
In summary Secretary of State for the Home Department v Agbabiaka [2021] UKUT 286 (IAC) states that witnesses are not allowed to give evidence from an overseas location unless they have provided in advance of the hearing confirmation from the Foreign Commonwealth and Development Office (FCDO) that the foreign state in which the witness is located does not object to the giving of evidence in UK appeals.
The following approach is recommended in order to comply with the Agbabiaka requirements:
1. As soon as possible after filing the notice of appeal at the tribunal identify all the witnesses (which may include the appellant).
2. Identify whether any of those witnesses are likely to give evidence by video or phone link from outside the UK....
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:
