AH0735 - Commissioners’ Hearings: Evidence: Documentary evidence

Documents can

• be agreed,
• be formally proved,
• prove themselves by law (reports of Court cases etc) or
• be documents which the Commissioners are prepared to accept as evidence without agreement or formal proof because they are prepared to accept that they are authentic and consider them to be relevant. Formal proof may not be required.

The greatest weight should generally be attached to any documents which are agreed, formally proved or are self-proving. However see sub-paragraph (b) of AH0720 for possible qualifications in relation to certain types of documentary evidence.

Prior to 1 December 2003 Stamp Duty was charged on documents which transferred property and a stamp physically impressed on the document when the duty was paid. A document required to be stamped, but not stamped, remains valid, as does the transaction to which it gave effect but a document which is not duly stamped may not, except in criminal proceedings, be given in evidence (section 14(4), Stamp Act 1891). However, under Regulation 15 (6) the General Commissioners may admit evidence which would be inadmissible in court proceedings (see AH720).

Stamp Duty Land Tax came into effect on 1 December 2003 and replaced Stamp Duty in respect of land transactions. Documents evidencing land transactions chargeable to Stamp Duty Land Tax are not physically stamped.