AH0801 - Commissioners’ Hearings: Order of Proceedings: Contentious appeal - England and Wales

1. The normal order of procedure in a contentious appeal before the Commissioners where the onus of proof (see AH1320) is on the taxpayer is as follows:- The case is opened for the appellant (see AH0830).
2. The appellant is examined with a view to eliciting the facts relevant to his case. (This is called the `examination-in-chief') (see AH0851)
3. You cross-examine the appellant for facts and evidence bearing on the HMRC's side.
4. The appellant is re-examined (if necessary) on points arising from your cross-examination.
5. Witnesses for the appellant, if any, are called and examined, cross-examined, and, if necessary, re-examined.
6. The appellant's case is summed up.
7. You open the case for the HMRC (see AH0950).
8. You call any witnesses for the HMRC, who are

9. You sum up the HMRC's case.
10. A final reply is made on behalf of the appellant (see 1000).

However Commissioners are becoming increasingly informal and may well ask HMRC to open. When introducing the case you should explain briefly what it is about and in particular what exactly the question is that the Commissioners will be asked to determine.

Witnesses are excluded from the proceedings until after they have given evidence but the officer who has worked the case and appears before the Commissioners as a witness of fact can stay at the hearing and assist the officer presenting the case once he has given evidence.

Regulation 15 GC Regulations 1994

For procedures before the Commissioners in Scotland see AH0805.