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Reliability of witnesses and of affidavit
Reliability of witnesses and of affidavit
Mr Lees, Officers Bernard, Stevenson and Murray
Both parties accept that Mr Lees and Officers Bernard, Stevenson and Murray were credible and reliable witnesses. We agree. They answered the questions put to them in a straightforward manner.
- Heading
- Introduction
- Issues in dispute
- Application to admit evidence
- Legal Framework
- Caselaw on holding
- Dawson’s
- Hartleb
- Other cases
- Schedule 41 FA 2008
- Findings of Fact
- Reliability of witnesses and of affidavit
- Mr Lothian
- Affidavit of Mr Melvin
- Findings of Primary Fact
- Unit B1022
- HMRC visit
- Records
- Termination of agreement
- HMRC actions post-visit
- Kami and Chelsea Kelly
- Self storage licence agreement
- Conclusions