AH0690 - Preparation for Hearing

Notes for hearing

As part of the pre-hearing exchanges you will already have provided the appellant with your statement of case and details of the facts and documents on which you rely (AH0650). Those are the foundation of the case you will present at the hearing.

Your speaking notes (commonly referred to as the appeal brief) should cover the points you intend to bring out in your opening statement to the Commissioners (see AH0960), the questions you will ask in cross-examination of the appellant and his witnesses and your closing speech.

Consider

• what arguments you will put forward
• what the appellant has argued and can argue
• what evidence the appellant has put forward
• what statutory support the appellant has cited
• how will you counter the appellant’s arguments
• what evidence will you offer
• why did the appellant’s arguments and evidence not satisfy you.

Keep your arguments as short and simple as possible.

The extent to which you amplify the details of the facts, documents and contentions on which you rely into a written brief for use at the hearing is largely a matter of your own personal choice. You must ensure that all your contentions and legal arguments are covered at least in outline, but it is usually best to avoid a detailed script to which you adhere word for word. This is because such a script can provide too rigid a framework, leaving you less ready to respond to unexpected developments as the hearing proceeds. It can too have a deadening effect on delivery, rendering your presentation less persuasive. Given that - as you must - you know thoroughly your facts, arguments and authorities, a very detailed written brief should not normally be necessary. If however you feel that such a brief will give you more confidence, you can certainly prepare along those lines.

It is often useful to prepare beforehand a tabular statement of any figures involved in a case or of any statistics etc, to which you propose to refer (for example, market prices of a particular commodity). This assists the Commissioners in following the arguments on behalf of the HMRC and helps to direct the attention of a witness to facts or figures that will be put to him in examination-in-chief or cross-examination. Take great care to ensure that the statement is factually accurate.

If you prepare such a statement ensure that it is included in the document folders given to the Commissioners (see AH0695) and give a copy of the statement to the witness, the appellant and his representative.

Always remember that the Commissioners know nothing about the case prior to the hearing and will only be able to reach their decision on the basis of what is brought out before them at the hearing.