HOW A COURT ASSESSES WITNESS EVIDENCE: A SHORT PRIMER

March 12, 2018 · by gexall · in Civil evidence, Members Content, Witness statements

We have already looked at the decision of the upper tribunal in Conegate Ltd v Revenue & Customs (CAPITAL GAINS TAX – purchase of shares) [2018] UKFTT 82 (TC) in relation to issues of privilege and without prejudice discussions. The same judgment also contains a succinct summary of how a tribun...

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