Upper Tribunal Tax and Chancery Chamber

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

Fecha: 19-Nov-2024

Ground (v) - no probative value

Ground (v) - no probative value

123.

Mr Staley objects to footnote 87, which is a footnote to paragraph 64B of the ASOC, the text of which is set out at [111] above. The footnote merely refers to the Statement of Undisputed Material Facts as being the source of the emails referred to at paragraph 64B.

124.

I have at [113] above permitted the reference to the Statement of Undisputed Material Facts to stand at paragraph 64B. On that basis, it is right that Footnote 87 should also stand.

Heading
Introduction
Background to the reference
The reference proceedings to date
The pleadings as currently filed
Mr Staley’s Reply to the Statement of Case
The Potential Witnesses Application
The Evidence in Chief Application
The US Proceedings
US Proceedings documents and Epstein Estate Emails
Mr Staley’s position
Relevant Legal Principles
The Tribunal’s discretion to allow amendments
The proposed amendments
Ground (i) - introduction of new allegations
Ground (ii) - unnecessary citation of evidence
Ground (iii) - correspondence between the Authority and the Applicant’s lawyers – no probative value
Ground (iv) – email correspondence and by imessaging between Mr Epstein and third parties
Ground (v) - no probative value
Ground (vi) – failure to characterise the evidence in an accurate, balanced or objective manner
Ground (vii) – inaccuracies
The Authority’s List of Documents
Conclusions