McGlinn v Waltham Contractors Ltd & Ors

McGlinn v Waltham Contractors Ltd & Ors

The claimant is permitted to give evidence by video link because there is a real risk of substantial Capital Gains Tax liability if he attends in person, no significant prejudice to the defendants is established, and the application was made in accordance with procedural guidance.

Parties
Claimant: Ian McGlinn; First Defendant: Waltham Contractors Ltd; Second Defendant: Huw Thomas Associates; Third Defendant: DJ Hartigan & Associates Ltd; Fourth Defendant: Wilson Large & Partners
Jurisdiction
England and Wales
Judgment Date
15 September 2006
Procedural Posture
Civil / Interlocutory Application for Evidence by Video Link
Outcome
Application granted
Legal Topics
Video Link Evidence, Witness Testimony, Discretion Under CPR 32.3, Capital Gains Tax Risk
Civil Procedure Video Link Evidence Witness Testimony Discretion Under CPR 32.3 Capital Gains Tax Risk

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Parties

Ian McGlinn

Claimant

Waltham Contractors Ltd

First Defendant

Huw Thomas Associates

Second Defendant

DJ Hartigan & Associates Ltd

Third Defendant

Wilson Large & Partners

Fourth Defendant

Procedural Posture

Civil / Interlocutory Application for Evidence by Video Link

Legal Issues

  1. 1 Whether the claimant should be permitted to give evidence by video link under CPR 32.3
  2. 2 Whether there is a real risk of Capital Gains Tax liability if the claimant attends in person
  3. 3 Whether the application was made late and if that causes prejudice

Ratio Decidendi

The claimant is permitted to give evidence by video link because there is a real risk of substantial Capital Gains Tax liability if he attends in person, no significant prejudice to the defendants is established, and the application was made in accordance with procedural guidance.

Court Disposition

Application granted

Orders

  • Claimant permitted to give evidence by video link pursuant to CPR 32.3