Dr Harley did not act for Fay Richwhite but was called by Fay Richwhite lawyers to give evidence as a tax law specialist.
Vodafone records (attached) indicate I TXT Owen on that number on Saturday 23 December 2006.
But go to page 4 of the attachment and you will see that Vodafone e-mailed the Vodafone records yesterday on 9 September 2008.
So as Whale Oil points out, how do you write a memo on 29 August referring to an attachment you only received 11 days later? Time travel?
Presumably the memo was written in the last two days, but why then was a seemingly fake date put on it?