Where the appellant is represented, the representative will
arrange for his client and any witnesses on his client's behalf to
be in attendance at the hearing. If, however, all the facts have
been agreed, so that the examination of witnesses is unnecessary,
and it is suggested that the attendance of the appellant etc may be
dispensed with, you should raise no objection to this, provided the
Commissioners agree.
Where the appellant is not represented, you should point out
to him that he will need to arrange for anybody that he requires to
give evidence on his behalf to be present. Where the appellant is a
partnership, one or more of the acting partners should attend.
Where the appellant is a company, it is frequently desirable that
one or more of the directors, the managing director and secretary
should be present. A clerk or other employee is not usually a
proper witness of matters which concern his employer (except with
regard to his own duties).
It is for each party to an appeal to decide what witnesses
they will call and if the taxpayer declines to arrange for a
particular witness to attend you cannot force him to do so. In
particular, you cannot ask the Commissioners to summon a witness of
the taxpayer (see AH0680).
