TC09644 ****** - [2025] UKFTT 01121 (TC)
First-tier Tribunal (Tax Chamber)

TC09644 ****** - [2025] UKFTT 01121 (TC)

Fecha: 25-Jul-2025

Understanding

Understanding

85.

In his witness statement Officer Blair describes interviewing PO on 23 October 2015 where he says:

“The interview commenced at 1439hrs and I cautioned [PO] at 1441hrs and informed him of his rights. [PO] did not respond to the caution and remained motionless with his eyes closed, even after being shaken by his solicitor. I suspended the interview at 1444hrs and informed the Custody Sergeant on duty. The Custody Sergeant spoke with [PO] and his solicitor and they returned to the interview room a short time later.”

86.

The lack of responsiveness to even being “shaken” by his solicitor, suggests PO was suffering from a significant loss of understanding in 2015.

87.

With regard to the interview on 21 December 2015 Officer Blair says:

“A number of questions regarding this conacre agreement were put to [PO] during his interview under caution with regards to payment, contact details of Mr Ward and bank details. [PO] did not answer any of these questions.”

88.

In the context of the overall evidence, we consider this was due to a lack of understanding caused by his illness.

89.

We note also the following passages from the medical reports suggest an impaired ability of understanding.

“He also reports visual illusion/hallucinations, for example, he sees ‘black figures’. He told me ‘they are going by you’ all the time and has mentioned this to Dr Brasil. This occurs both day and night.”: RB1 §7.8

“As part of my examination I asked [PO] to complete a Montreal Cognitive Assessment. This is a screening tool for cognitive impairment. He scored 5 out of 30 which indicates severe cognitive impairment. A normal score would be >26.”: RB1 §8.3

“PO had no recollection of meeting me last December. He sat looking vague and monosyllabic throughout the course of the examination.”: RB2 §2.2

“With regard to cognition, I carried out the Information/Orientation section of the CAPE survey and he scored 0 items out of 12. Of interest he gave answers at times that were very approximate to the questions, for example when asked the name of the Queen he said Margaret, when asked the month he said February, when asked the colour of the Union Jack flag, blue and white.” CK §7.2

90.

We, of course, accept that these all significantly post-date 2013/14. Clearly, such evidence is very likely to hold cogent value for a period very proximate to the assessment. The further back in time one goes the less persuasive it is when trying to assess understanding at that date. Nonetheless we consider these passages have significant value in assessing PO’s understanding in 2013/14, given that his illness was triggered by the death of his wife which occurred in 2008.