Oral evidence is the testimony of a witness who has personal
knowledge of the facts which he is recounting. It is introduced by
calling a witness to give evidence whether voluntarily or under
summons (see AH0680).
Opinions are not evidence except in the special case of an
expert witness (see AH0900). You should therefore avoid asking a
witness for his opinion as to the effect of any particular facts.
Neither should you ask him to draw inferences from facts. If a
taxpayer's witness is asked for his opinion you should draw the
Commissioners' attention to this, but if they allow the question,
their ruling is final.
Guidance on introducing and challenging oral evidence is
given in the section on examination of witnesses (AH0850).
If the Appellant does not give evidence, or, in a company
case, a director refuses to answer a question, you are entitled to
ask the Commissioners to draw their own conclusions from this and
to the significance of silence or the absence of evidence (see T
Haythornthwaite v Kelly 11TC658 per Sargant LJ at page 672 and Amis
v Colls 39TCat page 163).
