AH0630 - Preparation for Hearing: Review of the facts

You should make yourself thoroughly familiar with all the aspects of the case and think out clearly the lines of argument you propose to follow in presenting the HMRC case.

You should also endeavour to anticipate the course which the arguments on behalf of the appellant will take, since a full appreciation of the case for the appellant is essential to the proper presentation of the HMRC case. You should

• consider the legal arguments already advanced by the appellant in correspondence and appraise critically your own response
• look for any weak points in your own arguments and ensure that you follow through the logic of your contention
• consider whether the appellant could develop any further arguments at the hearing and if so how they might be countered

You should make a careful study of the available evidence, and consider whether it is sufficient to uphold your contentions and, if not, what further evidence is necessary. A review of the reports of any Tax Cases in which similar points have been dealt with will often suggest the kind of fact which must be proved in order to establish a particular conclusion of law. In enquiry cases, see also EM2001+.