Guidance
First-tier Tribunal (Tax Chamber) guidance – oral evidence from abroad
Published 2022-08-02Last updated 2025-06-03
Updated guidance has been issued for judges and parties in proceedings in the Tax Chamber.
It concerns the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone by someone who is abroad.
The full guidance, updated on 2 June 2025, can be read below.
Related guidance 5
Other guidance whose text is closest in subject to this document, found by similarity of wording rather than by citation.
- UT Administrative Appeals Chamber: Oral evidence from abroad - guidance note2022-08-17
- Other2025-03-03
- Presidential Guidance from the War Pensions and Armed Forces Compensation Chamber: note on taking evidence from abroad2022-07-20
- Guidance from the President of the First-tier Tribunal’s Property Chamber: witnesses giving evidence from abroad2024-08-28
- Guidance from the President of the First-tier Tribunal’s Immigration and Asylum Chamber: witnesses giving evidence from abroad2024-09-30