Establishing all the relevant facts is perhaps the most
important point in preparing a case for an appeal hearing. It is
necessary to establish the facts before a decision can be made on
the HMRC view of the case. Before taking a firm stand on the
application of the law to the circumstances of the case, you must
evaluate the facts and the evidence available to you. It is
essential that you should not make premature judgements on the
merits of a case until you have tried to obtain all the relevant
evidence, and considered the information, documents, surrounding
circumstances etc.
Documents must be carefully examined. That examination may
lead to further enquiries and further facts and other documents
being called for. In many appeals the intentions of the appellant
or the Directors of a company will be relevant and you should at a
very early stage seek interviews with the appellant or Directors as
they will probably be giving oral evidence on their own or their
company's behalf. You might also have to consider whether you
should obtain facts from other persons connected with the area of
dispute or difficulty.
The point to bear in mind at all stages is that legal and
technical arguments can neither be advanced nor countered until the
facts have been established. Contentions and arguments must be
based on facts, not on surmise, suspicion or conjecture.
