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

As regards those amendments that are not objected to by Mr Staley, I am satisfied that all of those amendments fall within the scope of the criteria identified in Bittar, as set out [82] above and accordingly the Authority is permitted to make those amendments.

I now turn to the seven categories of amendment objected to by Mr Staley and deal with each in turn. In relation to those amendments, Mr Staley rightly takes no issue with the second and third of the criteria in Bittar. There is a good reason why the relevant allegations were not advanced sooner in that they result from the fact that the Authority received a considerable amount of relevant material after it filed its original Statement of Case. The Authority has acted promptly in seeking to amend its Statement of Case as soon as practicable after it received and assessed the new material and accordingly there is no issue regarding the timing of the proposed amendments. In relation to the fourth of the criteria, no issue arises except in relation to the new pleading of dishonesty which is discussed at [92] to [96] below.