This was the appeal to the Upper Tribunal in the first appeal case relating to multiple dwellings relief from SDLT. The appeal raised the awkward issue of a disagreement between the appellants and the judge at first instance over what one of the appellants had said when I questioned her under oath and the appropriate procedure for dealing with that conflict on appeal when no recording of her evidence had been made. The first instance of appeal was an in-person hearing at Taylor House in London where no recordings are made. The issue would not of course have arisen if the hearing had taken place using the tribunal’s video hearings platform because a video recording of the appellant’s evidence would be available to resolve any conflict with the judge’s notes.
Read the full decision here.