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

The 2013 Interview was conducted on behalf of the Authority by Mr Bob Beauchamp. Mr Winter submitted that the Authority could not make good its case that Mr Kalaris had given misleading replies in the course of that Interview, because it had not called Mr Beauchamp to give evidence and so could not show he had been misled.

Mr Stanley responded by saying:

“The question is not whether anyone was in fact misled by Mr Kalaris…the question is whether Mr Kalaris gave honest answers and, for that purpose, the right thing to do is to read the transcript.”

We agree with Mr Stanley. The issue we have to decide is whether Mr Kalaris was candid and truthful in the answers he gave during the 2013 Interview, not whether Mr Beauchamp himself believed Mr Kalaris’s replies.

The parties disagreed as to the evidence which we should take into account when making our findings in relation to the GenVen Report, as we explain below.