In 2001 the Lord Chancellor’s Department (now the
Department for Constitutional Affairs) instituted a review and
reform of the procedural rules that apply to civil litigation in
county courts, the High Court and to the Court of Appeal. The
driving force behind this process was Lord Woolf and the reforms
are known as the Woolf reforms.
One of the major aims of the Woolf reforms is to make
litigation less adversarial and more co- operative. There is an
expectation of openness and co-operation between the parties, who
are encouraged to exchange information, statements of case and
relevant documents prior to the hearing.
The Regulations governing Commissioners’ hearings (see
AH0450) do not contain any specific rules on this but the Woolf
reforms are imposed by the Special Commissioners and, are accepted
as the norm for many divisions of General Commissioners. You should
always try to achieve a pre-hearing exchange of information,
initiating it where it is not suggested by the taxpayer.
Where appropriate, you should also ensure that the taxpayer
(or his agent) is fully aware of what decisions you will be seeking
from the Commissioners. For example, in an enquiry case if you will
be seeking determination of the appeals against HMRC assessments in
specific figures, then you should provide details of those figures
to the taxpayer before the hearing (see
Fletcher v Harvey 63TC539). This is particularly
true where the taxpayer is unrepresented.
