TC09512 - [2025] UKFTT 00522 (TC)

We were provided with a bundle of documents consisting of 2185 pages. We reminded the parties of the guidance provided by the Upper Tribunal in the judgment in Adelekun v HMRC [2020] UKUT 244 (TCC) that we could not be expected to take account of every document in the bundle. Instead, we would take account of documents to which we were expressly referred.

We were provided with two witness statements. The first was prepared by Mr Andy Hartop the assessing officer who has now retired from HMRC. Mr Hartop’s statement effectively introduced and narrated the documents and explained:

As Mr Hartop had retired, he was not available to give evidence or be cross examined. We therefore accepted his evidence only to the extent that it reflected the documentary evidence.

The second witness statement was prepared by Mr Benjamin Price the HMRC officer who took over the dispute from Mr Hartop. Mr Price undertook a thorough review of the documents available to Mr Hartop and provided his own conclusions on the documents. In the main he supported the conclusions reached by Mr Hartop inviting us to uphold the Assessments and Penalties in the amounts adjusted following review and ADR and subject to some minor further amendments which we reflect below.

Mr Hossin put various questions by way of cross examination to Mr Price. We understand the questions had been prepared by Mr Shahabuddin.

We set out below the evidence we have derived so far as it is material only to the issues we have to decide.