[2025] UKUT 00185 (TCC)
Upper Tribunal Tax and Chancery Chamber

[2025] UKUT 00185 (TCC)

Fecha: 09-Abr-2025

Individuals who were not called as witnesses

Individuals who were not called as witnesses

61.

Mr Jaffey submitted that the Tribunal should draw adverse inferences from the absence of the following individuals who had not been called by the Authority to give evidence:

(1)

The PRA employees who were supervising the Bank after Mr Sutherland moved to another role in mid-October 2018. We discuss Mr Jaffey’s particular submissions at §404.

(2)

Mr Woods, a Director of the PRA, with whom Mr Arden had a conversation in January 2023. We set out the relevant extract at §435, and discuss it at §440.

(3)

Mr Vernon Hill, the Bank’s Chairman, and the non-executive members of the Board, see further §443ff.

(4)

Ms Sally-Ann James, the Bank’s General Counsel. We discuss her position at §§467-479.

62.

In considering Mr Jaffey’s submissions about adverse inferences, we have followed the approach set out in Efobi v Royal Mail Group Ltd [2021] UKSC 33, [2021] 1 WLR 3863, where Lord Leggatt, with whom Lord Hodge, Lord Briggs, Lady Arden and Lord Hamblen agreed, said at [41]:

“The question whether an adverse inference may be drawn from the absence of a witness is sometimes treated as a matter governed by legal criteria, for which the decision of the Court of Appeal in Wisniewski v Central Manchester Health Authority [1998] PIQR P324 is often cited as authority. Without intending to disparage the sensible statements made in that case, I think there is a risk of making overly legal and technical what really is or ought to be just a matter of ordinary rationality. So far as possible, tribunals should be free to draw, or to decline to draw, inferences from the facts of the case before them using their common sense without the need to consult law books when doing so. Whether any positive significance should be attached to the fact that a person has not given evidence depends entirely on the context and particular circumstances. Relevant considerations will naturally include such matters as whether the witness was available to give evidence, what relevant evidence it is reasonable to expect that the witness would have been able to give, what other relevant evidence there was bearing on the point(s) on which the witness could potentially have given relevant evidence, and the significance of those points in the context of the case as a whole. All these matters are inter-related and how these and any other relevant considerations should be assessed cannot be encapsulated in a set of legal rules.”