TC09602 - [2025] UKFTT 00930 (TC)
First-tier Tribunal (Tax Chamber)

TC09602 - [2025] UKFTT 00930 (TC)

Fecha: 08-Jul-2025

Evidence about the role played by Mr Monk/TMS

Evidence about the role played by Mr Monk/TMS

14.

As noted above, Judge Poole had directed that “if the Appellant also relies on the evidence of others (for example his representative)”, that evidence was to be filed and served at least three weeks before the hearing. Mr Monk did not provide a witness statement explaining what had happened (or not happened) between filing the Notice of Appeal and the reinstatement application, and no related documentary evidence was provided.

15.

The reinstatement application and TMS’s skeleton argument (filed and served a week before the hearing) contained various assertions about the role played by Mr Monk/TMS. As Ms Goldring pointed out, and as Mr Monk accepted, those assertions were not evidence, and some were inconsistent with the evidence which was before the Tribunal. I return to this issue at §§70ff.