In an ideal world, witnesses providing evidence in First-tier Tax Tribunal proceedings would do so in person at a hearing. It is often easier to build a rapport with the Judge in person, you avoid technical issues, and however informal the Tax Tribunal is in comparison to the civil courts, there is something to be said about looking into the whites of a witness’s eyes during a cross examination.
Naturally, it is not always possible for a witness to attend the hearing in person; whether that is because they live abroad, have travel arrangements cancelled, or a multitude of other possible reasons.
On 2 June 2025, the First-tier Tax Tribunal has issued updated guidance in relation to the procedure to be followed when a party to a case in the First-tier Tax Tribunal wishes to rely on oral evidence from a witness via video or telephone from outside of the UK. The guidance states that the party seeking to rely on such evidence, in all cases, needs permission from the Tribunal.
When considering whether to grant permission, the Tribunal will need to be satisfied that the country in which the witness is located consents and that no “legal or diplomatic barriers prevent the witness from giving evidence in the territory in which they are situated”.
Permission is not required where the individual is situated in the UK or certain Crown Dependencies, British Overseas Territories or The Sovereign Base Areas (including but not limited to Jersey, Guernsey, the Isle of Man, Bermuda, Cayman Islands, Gibraltar, and the British Virgin Islands).
The party seeking permission should first check the Foreign, Commonwealth & Development Office (“FCDO”) to establish what the country in question has decided in previous cases. If a country has expressly refused permission before, then oral evidence from that country cannot be taken.
The process to seek permission requires the party to make an application to the Tax Chamber, and copy in the other party, “as soon as possible”. Failure to apply in sufficient time may result in the Tribunal refusing to admit the evidence altogether. The application to the Tribunal should include all of the information prescribed in the guidance about the witness and the jurisdiction that they intend to provide their evidence from.
The other party should then respond within 14 days of the application to indicate what (if any) aspects of the witness evidence remain in dispute and whether cross-examination is necessary. If no evidence is in dispute, typically the Tribunal would instead rely on the written evidence and it will not be necessary for the witness to be called to provide oral evidence.
The FCDO may be able to make additional enquiries (for a fee) to countries which have specified that individual permission is required, or have not replied to them. The Tribunal will direct the party seeking to rely on the evidence to contact the Taking of Evidence from Abroad Unit (“ToEU”) to avail itself of this service.
If the country in question refuses permission or fails to reply, the Tribunal should also refuse to admit the proposed oral evidence. If permission is refused and the witness does not attend the hearing, it is possible that the Tribunal could disregard the evidence of that witness.
The above highlights a considerable concern for parties who wish to rely on oral evidence being given from abroad: timing. The Tribunal Judge may have judicial discretion to delay the hearing for the enquiries by the ToEU to be made, but is not obliged to do so. An application to rely on oral evidence from abroad should be made without delay and as soon as a party considers that it is likely to be necessary.
In summary, it may be possible to obtain permission for a witness to give oral evidence from outside of the UK but this is not guaranteed, and careful consideration needs to be given to the timing, application and logistics.
About the author
Krishna Mahajan is a Senior Associate in the Dispute Resolution Team, who specialises in litigation and resolution of complex tax matters.
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