This regulation deals with expert evidence.
Expert evidence is opinion evidence, from a person qualified
to give it.
The general rule of all evidence is that 'there are no
surprises in Court'. This Regulation therefore makes provision for
disclosing expert evidence unless there is an agreement between the
parties about the disclosure of evidence prior to the Hearing, or
that the Tribunal has directed disclosure of the evidence within
the specified time limit and whether the evidence should be
disclosed in advance or otherwise. There are specific provisions
about this.
Almost invariably, the nature of the expert evidence to be
adduced by the Crown will be that of an accountant employed by the
HMRC. Expert evidence is normally presented to the other side by
means of a Proof of Evidence.
This Regulation does not apply to proceedings in Scotland
where there are special rules relating to expert evidence (see
AH0910). If in doubt take advice from Appeals Unit Scotland or
Commissioners for Revenue & Customs Solicitor in Scotland.
Notes are available about the hearing of appeals under Scottish
law. Please note that in Scottish Law expert evidence is usually
termed 'skilled evidence'.
