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

Mr Staley objects to the inclusion of some but not all emails and iMessaging evidence between Mr Epstein and third parties on the basis that Mr Staley was not a party to them and it cannot reasonably be inferred that Mr Staley initiated, prompted, had knowledge of, or approved, the correspondence or iMessaging. Mr Staley appears to be inviting the Tribunal to refuse the amendments in the exercise of its discretion.

The amendments concerned are set out at paragraphs 64C, 64E, 79A,81A and 100A of the ASOC. There is no need to set out the text of the paragraphs here, but in summary the Authority relies on the material in question because of the way that Mr Epstein describes Mr Staley to third parties, for example, “he is one of us” “my buddy Jess Staley” “very close friend” “like my brother” “a great friend”.

I agree with the Authority that this material is of probative value on the basis that they show Mr Epstein’s view of the relationship between the two men, and his view of Mr Staley, and other third parties’ view of Mr Staley, and their closeness. I do not consider that it would be in any way unfair to Staley for the Authority to seek to rely on this material in support of its allegation regarding the closeness of the relationship between Mr Staley and Mr Epstein.

I therefore permit the amendments referred to at [120] above.