The regulations governing appeal hearings make it clear that, in
agreeing a document for the purposes of a Commissioners' hearing,
you are only admitting its authenticity. If it is an original
document you are accepting that it was written and signed or
executed by the person it purports to have been signed by and on
the date on the document. If the document is a copy you are
accepting that it is a true copy. You are not admitting the truth
of the contents of the document unless there is a specific
agreement or admission to that effect (see also
CIR v Forth Investments 50TC617 especially at page
626G).
You should have asked the Appellant for all necessary and
relevant documents that he holds well before the hearing as part of
your enquiry and preliminary review (AH0605). If you hold relevant
documents which you want to put in evidence, you should send copies
to the other side and ask for their agreement to the submission of
those documents in evidence.
A bundle of agreed documents should be prepared. Legible
copies of all agreed documents and of `sets' of correspondence
should be available for each of the Commissioners and for their
clerk, with spare copies for witnesses where required. Where the
Appellant is represented by Counsel, the preparation of such copies
will normally be undertaken by Instructing Solicitors with an
additional copy being provided for the Inspector. Where Counsel is
not acting, you will often prepare copies of all such documents for
production at the hearing. Whatever the arrangements for the
preparation of bundles of documents, the correspondence and
documents included in a bundle should be arranged in correct
sequence and numbered consecutively and you should always ensure
that sufficient copies are prepared.
Ensure that the agreed documents are included in the document
folders given to the Commissioners (see AH0695).
