Before any contentious hearing you should prepare a document
folder for the Commissioners. This should contain copies of any
statement of facts not in dispute and all relevant correspondence,
case law and legislation, together with any other relevant
documents and extracts.
The documents in the folder should be arranged in correct
sequence and numbered consecutively for ease of reference.
Exceptionally, where a case involves a complex technical
issue or point of law it may be helpful to the General
Commissioners to have copies of documents in advance of the hearing
so that at the hearing they can focus on the points of contention.
If you have such a case discuss this with the appellant (or his
agent) and obtain his agreement to letting the Commissioners have
copies of information which has been exchanged. You should also
discuss this with the Clerk. Subject to their agreement send the
Commissioners copies of agreed documents, statement of facts not in
dispute and skeleton arguments.
The Special Commissioners maintain a complete set of Tax
Cases for each Commissioner as well as a complete set for each
advocate, so that you will not normally need to include copies of
Reports to a hearing before the Special Commissioners in London.
But at provincial hearings before the Special Commissioners you
will need to include copies of the reported cases to which you
intend to refer.
