So all of that aside (for a moment) - when did Jeremy call Julie?
Jeremy originally said that he called Julie Mugford before he called the police. He said he called at 03.25 and this is corroborated by the time Julie Mugford originally gave for when she got the call. She said it was 03.30. Given the tendency people have to round off times to the nearest five minutes, the call probably took place at around 03.27. Another basic reason for rejecting the view that Jeremy called the police at 03.26 is that he was calling Julie Mugford at that time.
People who defend the position that Jeremy called West at around 03.24 don't only need to maintain that West mistimed his log at 03.36, they need to change the times of all the relevant phone calls in that period, which is a reduction to the absurd.
If a time is disputed then you look for corroboration by relating it to other accepted times, but in this case the opposition maintain that the times which should count as corroboration are also wrong by about the same amount.
3:36. Time West receiving Jeremy's call. Must be corrected to 03:24.
03:25. Time Jeremy said he called Julie Mugford. Must be corrected to 03:40 or to some time earlier than 03.25 depending on the agenda.
03:30 Time Susan Battersby said she was woken up by Jeremy's call. Must be corrected to 03:40 or to 03.15 or whatever.
03.37 Time West's telephone call was received at Witham. Must be changed to whatever is required.
But with this last there is a another problem. Even if it is maintained that this call is mistimed, it can't seriously be denied that it took place. There is too much detail for there to be any doubt that West made a call by telephone to Witham at approximately 03.37, which he strangely did not mention in his statements.