TC09602 - [2025] UKFTT 00930 (TC)

In her skeleton argument, also filed and served a week before the hearing, Ms Goldring set out some of the evidential issues which would be raised in her cross-examination of Mr Gill, and then stated, in bold “The Respondents require Mr Gill to attend to give evidence regarding the account recently provided on 25 June 2025”. As explained below, see §81ff, Mr Gill did not attend the hearing.

Ms Goldring asked the Tribunal to place no weight on his witness statement, except to the extent that it was supported by documentary evidence. I agree that as a result of Mr Gill’s failure to attend, HMRC were unable to cross-examine him on key aspects of his evidence. I also agree that it would be unfair to place weight on the aspects of the evidence in his witness statement which Ms Goldring had put in issue, except to the extent that it was corroborated by other documentary or witness evidence. Ms Goldring asked in the alternative that I draw an adverse inference from Mr Gill’s failure to attend, but it was not necessary for me do so.