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

Mr Biesinger was one of the authors of the GenVen Report, and the Bundle included the transcript of his interview by the Authority. Mr Winter asked that reliance be placed on one small part of that evidence, but submitted that the Tribunal should refuse to place any weight on the rest, given that Mr Biesinger had not been called as a witness and could not be cross-examined.

Because Mr Biesinger had not been called as a witness, we have not placed reliance on his evidence when making our findings of fact. The part of the evidence to which Mr Winter did not object was half a sentence without the rest of the passage. We decided it was not fair to the Authority for us to have regard only to a half sentence taken out of its context, and have not done so.