The Foreign,
Commonwealth & Development Office has published new guidance on giving evidence from abroad in UK
court and tribunal cases. The guidance applies in the tax tribunals and lists
the rules that apply in the respective individual countries.
For most
countries on the list, individuals can voluntarily give evidence from that
country to the UK by video link, although various countries apply restrictions.
For example, Lithuania, Luxembourg, South Sudan, and Turkey do not allow the
practice, and a number of other jurisdictions require the individual to request
permission.
The Foreign,
Commonwealth & Development Office has published new guidance on giving evidence from abroad in UK
court and tribunal cases. The guidance applies in the tax tribunals and lists
the rules that apply in the respective individual countries.
For most
countries on the list, individuals can voluntarily give evidence from that
country to the UK by video link, although various countries apply restrictions.
For example, Lithuania, Luxembourg, South Sudan, and Turkey do not allow the
practice, and a number of other jurisdictions require the individual to request
permission.
