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

During the 2014 Interview, Mr Trivedi asked Mr Kalaris about the meeting on 5 April 2012, and whether he remembered people referring to a report or to sections of the presentation. Mr Kalaris said no to those questions. He was also asked “with respect to the [interview] quotes, do you recall them referring to the quotes as being written down or documented” and Mr Kalaris again said “no”.

Mr Trivedi then asked “how did you think they were presenting the information or the quotes to you?”, to which Mr Kalaris responded:

“it never struck me to think about it – I wouldn’t have been paying a whole lot of attention to where it came from. I would have taken it as the set of conclusions or specific points that were being made as part of a briefing.”

Our starting point was that the meeting was attended by Mr Biesinger and Mr Wall as well as Mr Tinney, and all of those individuals knew the GenVen Report existed. Consistently with our conclusions about the briefing, we find that:

In addition, Mr Kalaris accepted under cross-examination that “there was challenge and discussion about the interviews”; that Mr Wall was “reading from something” and was “not giving us this information off the top of his head” and that he had referred to specific quotations from the interviews. The level of detail and the type of information is consistent with a report.