This Independent Report reviews the evidence presented to the Waitangi Tribunal in 20102011 for the hearing of the initial claim by Ngapuhi Nui Tonu (Wai 1040). The claim focused on the intentions of Ngapuhi Nui Tonu with regard to He Wakaputanga o te Rangatiratanga o Nu Tireni (Declaration of Independence) (1835) and Te Tiriti o Waitangi (1840). The catch cry of the hearing was Ngapuhi never ceded sovereignty and much evidence was given to show this. This report records and analyses both the Ngapuhi Nui Tonu and Crown evidence in regard to the claim. Because of the information shared by the Ngapuhi Nui Tonu speakers, a whole new light has been shed on a critical era of New Zealands history. The report is unique in that this is the first time an independent panel has reviewed evidence presented to the Waitangi Tribunal. It is 400 pages long and includes 8 colour plates.