This sets out the persons who may represent the appellant or other parties at the Hearing. The Officer of HMRC should not normally object to any person representing an appellant unless there is extremely good reason to do so. Those reasons should be carefully and courteously explained to the Tribunal. If this situation is likely to arise it might be best to have a word with the Clerk by telephone before the meeting and give notice that an objection may be made. If you think this situation is likely to arise you should consider discussing the matter with the Area Director.
