Obtaining evidence from taxpayer based overseas

The taxpayer appealed against HMRC’s decision that he had 20 qualifying years for state pension purposes. The First-tier Tribunal refused the taxpayer’s appeal but the decision is noteworthy in particular for the judge’s approach to ensuring the interests of justice were served by making certain that the timing of the hearing was not unduly affected by the fact the taxpayer was outside the UK.

The taxpayer lives in Vietnam and has poor health. He was unable to attend the hearing by video because his computer had no camera facility. Initially the tribunal issued directions for the taxpayer to give evidence from Vietnam by telephone. However the judge then became aware of Secretary of State for the Home Department v Agbabiaka [2021] UKUT 286 (Immigration and Asylum Chamber) and the guidance requiring those giving evidence from abroad to establish in advance of a hearing whether the...