Upper Tribunal Tax and Chancery Chamber
UT/2023/00014 - 17 - [2025] UKUT 00197 (TCC)
Fecha: 11-Mar-2025
Discussion
Discussion
I shall structure my consideration of the issues under the following broad headings:
Whether there is a real likelihood that Mr Weller’s evidence would materially assist the Tribunal.
Fairness to the parties.
Unfairness to Mr Weller.
The overall balancing exercise.