UT (Tax & Chancery) UT-2022-0000150 - [2024] UKUT 00254 (TCC)

The Tribunal’s powers in relation to admitting or refusing to admit evidence are given by Rule 15(2), which provides:

“The Upper Tribunal may—

(a)

admit evidence whether or not—

(i)

the evidence would be admissible in a civil trial in the United Kingdom; or

(ii)

the evidence was available to a previous decision maker; or

(b)

exclude evidence that would otherwise be admissible where—

(i)-(ii)…

(iii)

it would otherwise be unfair to admit the evidence”.

The Tribunal was provided with a “core bundle” of 4,431 pages and a “non-core bundle” of 12,710 pages (together “the Bundle”). In the course of the hearing, Mr Stanley applied for part of the transcript relating to Mr Kalaris’s criminal trial to be admitted; Mr Winter did not object and we gave permission.

Mr Kalaris provided a witness statement and gave oral evidence on oath over one and a half days. He was cross-examined by Mr Stanley and re-examined by Mr Winter. No other witnesses gave evidence.