TC09603 - [2025] UKFTT 00931 (TC)
First-tier Tribunal (Tax Chamber)

TC09603 - [2025] UKFTT 00931 (TC)

Fecha: 30-Jul-2025

In reaching its conclusion the court must not conduct a 'mini-trial': Swain v Hillman This does not mean that the court must take at face value and without analysis everything that a claimant says in his statements before the court. In some cases it

iii)

In reaching its conclusion the court must not conduct a 'mini-trial': Swain v Hillman

iv)

This does not mean that the court must take at face value and without analysis everything that a claimant says in his statements before the court. In some cases it may be clear that there is no real substance in factual assertions made, particularly if contradicted by contemporaneous documents: ED & F Man Liquid Products v Patel at [10]