The following is a word for word quote from the Isle of Man Staff of Government Judgment (equivalent to the UK Court of Appeal BUT only two Judges sit) in the case Jones v Montpelier Tax Planning (Isle Of Man) Ltd . The Judgment was delivered on 5 August 2010:-
"we nevertheless consider that some of the contents of Mr Gittins' statements in Huitson do appear prima facie to contradict what he said in the Montpelier trial. Had Deemster Newey been aware of these statements he may have come to a different conclusion as to the weight to be given to Mr Gittins' evidence and that might have had an important influence on the result of the case"
Could this have a negative impact on the Huitson case !!!. Particularly as Mr Gittins was the only witness for Huitson.
