Following the outcome of the Upper Tribunal case "Agbabiaka" (evidence from abroad; Nare guidance)  UKUT 286 (IAC), a new procedure must be followed when a party to a case wishes to rely upon oral evidence given by video or telephone, by a person who is in the territory of a Nation State other than the United Kingdom. The procedure does not apply to written evidence, or to submissions (whether oral or written).
On 29 November 2021, the Foreign, Commonwealth and Development Office established a new Taking of Evidence Unit (ToE). The ToE will ascertain the stance of overseas governments to the taking of oral evidence from individuals within their territory and will then either permit or refuse such evidence to be taken.
To make the process as efficient as possible, HM Courts & Tribunals Service (HMCTS) will contact the ToE on behalf of anyone wishing to give or rely on oral evidence from a person abroad. In some cases, the ToE may need to raise an enquiry with the British Embassy or British High Commission in the territory concerned which may take months to be responded to. As such, it is recommended that any referrals are made via HMCTS as soon as possible.
The details to be provided to the Tax Chamber of the First-tier Tribunal with the subject line or header “Evidence from Abroad” are:
- the name of the person that they want to give oral evidence from abroad;
- the country that the person would be giving evidence from; and
- what the evidence would be about.
Further details can be found here.
ICAEW Know-How from the Tax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
More from the Tax Faculty
Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly enewsletter
Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.
Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.