CL-2018-000297, CL-2018-000404, CL-2018-000590, - [2025] EWHC 2364 (Comm)

In my judgment, Sanjay Shah was not a trustworthy witness. His circumstances in the two years prior to giving oral evidence at the Main Trial were far from ideal as regards his ability to participate fully and give detailed instructions in his defence of SKAT’s claims against him (see paragraph 377 of the main body of this judgment). They will also have been very stressful and uncomfortable for Mr Shah generally. It would not be appropriate to take that thought too far absent evidence of any specific impact upon Mr Shah’s physical or mental health, and though those circumstances are no doubt not ones Mr Shah would have chosen, they did give him time and space to reflect, without the memory-corrupting influences of conducting the litigation, especially those of reading and thinking about documentary evidence he did not see at the time and forensic documents that did not exist at the time.