TC09667 - [2025] UKFTT 01254 (TC)
First-tier Tribunal (Tax Chamber)

TC09667 - [2025] UKFTT 01254 (TC)

Fecha: 27-Ago-2025

Kami and Chelsea Kelly

Kami and Chelsea Kelly

72.

No person other than Kami has been identified as accessing Unit B1022. He clearly had a key. We find he placed the Goods in Unit B1022. We accept that Kami was unconnected to Len Lothian.

73.

No party has provided convincing evidence for Chelsea Kelly knowing of the unit at Len Lothian. Whilst her name was on the agreement her address was incorrect at the relevant time – that suggests one possibility is that someone else was using her identity. If she wished herself to avoid detection she would, more likely, use a false address rather than an old address.

74.

The only evidence we have of a woman attending Len Lothian’s premises in relation to Unit B1022 is the affidavit of Mr Melvin. However, we attach no weight to that evidence.

75.

It would have been open to either party to apply for a citation (in England what is called a “witness summons”) to be issued under r.16 against the Chelsea Kelly identified by the private detective, to force her to attend and give evidence, if they thought she was involved in this matter. Neither party did so. In such circumstances we find that Chelsea Kelly had no involvement with either the Goods or Unit B1022. We find Len Lothian has not discharged the burden of proof to show that she was involved in renting the self-storage unit.

76.

In those circumstances we find that Chelsea Kelly did not enter the self storage licence agreement.