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

[2025] UKUT 00185 (TCC)

Fecha: 09-Abr-2025

Mr Lane

Mr Lane

59.

Mr John Lane was a partner at Linklaters LLP. At the relevant time he was the lead corporate partner responsible for Linklaters’s relationship with the Bank. He provided a witness statement but was unable for health reasons to attend the hearing. In consequence, he could not be cross-examined on his witness evidence. Mr Jaffey submitted that where there was a difference between Mr Lane’s evidence and that of Mr Arden, the Tribunal should prefer the latter. As is clear from the main body of this decision, we have considered all relevant evidence when making our findings, and have also taken into account that Mr Lane could not be cross-examined.