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

[2025] UKUT 00185 (TCC)

Fecha: 09-Abr-2025

The burden and standard of proof

The burden and standard of proof

13.

It was common ground that the burden of proof rested on the Authority. The standard of proof is the balance of probabilities, see Re B [2008] UKHL 35, where Lord Hoffman said at [15]:

“There is only one rule of law, namely that the occurrence of the fact in issue must be proved to have been more probable than not. Common sense, not law, requires that in deciding this question, regard should be had, to whatever extent appropriate, to inherent probabilities.”

14.

Lady Hale added at [70]:

“Neither the seriousness of the allegation nor the seriousness of the consequences should make any difference to the standard of proof to be applied in determining the facts. The inherent probabilities are simply something to be taken into account, where relevant, in deciding where the truth lies.”