The most important criterion as regards evidence is its
relevance. However, you will also need to recognise the quality of
the evidence being put forward on behalf of the appellant. Where,
for example, there is a conflict between the evidence offered by
each party and the quality of the evidence differs, you will be
able to address the Commissioners on the question of the differing
weight to be attached to the evidence put forward (see also
AH0705).
Even though lawful evidence is not a requirement, there may
still be particular cases, for example in an investigation case
where a more serious offence is alleged by HMRC, where you should
still give consideration to seeking to put only lawful evidence
before the Commissioners. There may also be occasions when you
agree with the taxpayer or his representative that such an approach
is to be preferred.
