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Procedure.Tax
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N12: Transcription
Transcript useful where there is substantial oral evidence
“It would also have been appropriate, given the volume of evidence and the ultimate duration of the hearing, to consider whether a transcript of the hearing might have been necessary. We would have found this to be of considerable advantage.” (SAE Education Ltd v. HMRC [2014] UKFTT 218 (TC), §321, Judge John Clark).
Transcript useful where there is substantial oral evidence
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