TC09659 - [2025] UKFTT 01211 (TC)
First-tier Tribunal (Tax Chamber)

TC09659 - [2025] UKFTT 01211 (TC)

Fecha: 18-Sep-2025

Mr Granger

Mr Granger

23.

Mr Kane Granger (“KG”) gave evidence (by video) as to his background and his involvement with SKM. His evidence as to facts is set out in our findings of fact.

24.

We found Mr Granger to be a credible and reliable witness and accepted his evidence as to matters of fact as set out in our findings of fact. While he is obviously a friend of Mr Feldman, we considered him to be impartial in giving his evidence. Where he was uncertain about something (e.g. the date of the visit to BTL), he said so. Where his recollection contradicted SF’s he was not afraid to stand by his recollection (e.g. whether LP had left the BTL yard before or immediately after the SKM team arrived).