Upper Tribunal Tax and Chancery Chamber

UT (Tax & Chancery) UT-2023-000064 - [2024] UKUT 00394 (TCC)

Fecha: 19-Nov-2024

Conclusions

The Specific Disclosure Application

138.

Pursuant to this application Mr Staley sought disclosure of:

(1)

Correspondence leading up to or relating to the call that took place on 28 November 2019 between JPM and the Authority and the Note for the Record of that call.

(2)

The Note for the Record of the call between JPM and the Authority that took place on 2 December 2019.

(3)

Any substantive correspondence between the Authority and its witnesses which has a bearing upon their evidence or the content of their witness statements.

(4)

Confirmation that the material referred to by each witness in their witness statement is the totality of the material disclosed to the witness in the course of preparing their witness statement – and the identification of any additional material referred to in the body of the statement but shown to the witness.

139.

During the hearing, Ms Mulcahy confirmed that all material relating to items (1) and (2) had already been disclosed. Mr Smith accepted that assurance and accordingly that part of the application fell away.

140.

As regards item (3), Ms Mulcahy confirmed that there was nothing to disclose and that any material that fell within this category was subject to legal professional privilege. Again, Mr Smith accepted that assurance.

141.

As regards item (4), Ms Mulcahy confirmed that the Authority would provide Mr Staley with a list of all the documents shown to the witnesses and accordingly I have made a direction to that effect.

Directions

142.

I have made directions to give effect to the matters resolved by this decision. Those directions also deal with the timetable for the service and filing of amended pleadings and supplemental witness statements.

JUDGE TIMOTHY HERRINGTON

UPPER TRIBUNAL JUDGE

RELEASE DATE: 04 December 2024