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

Mr Mason was Mr Tinney’s Chief of Staff at the relevant time, and the Bundle contained his contemporaneous notes and the transcript of an interview by the Authority.

In the course of the hearing, Mr Kalaris said the notes related to two meetings, one of which he accepted was “a fair review of the position”, but that he had not attended the second meeting. Mr Stanley accepted this may have been the position. We have therefore not placed any weight on the notes of that second meeting, or on the transcript of Mr Mason’s interview, because he too was not available for cross-examination.