Guidance
Annex B: example of evidence log
Published 10 January 2019
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Example of Evidence Log
| Evidence log number | Disclosure report section | Disclosure report sub-section | Form and timing of evidence | Prepared by |
|---|---|---|---|---|
| 1 | Relevant facts and evidence | Staff profile | Workday Report of staff by grade and location as at 31/12/2015 Etc |
System generated |
| 2 | Application of tax law to the facts | TP technical analysis | Notes of Interview with VP R&D 10/02/2019 Etc |
Interview of John Smith conducted by agent |
| 3 | Application of tax law to the facts | TP technical analysis | Signed agreement between UK Ltd and third party for marketing services effective 01/01/2015 Etc |
N/A |
| 4 | Application of tax law to the facts | TP technical analysis | Review of emails between CMO Jane Jones and UK leadership team from 01/06/2015 to 30/09/2015 Etc |
In house legal team and IT department |
| 5 | Etc | Etc | Etc | Etc |