During the opening, you should take detailed notes. If relevant
facts are omitted, it will be up to you to bring them out in
cross-examination. You should also note any points which will
require answer or comment in your presentation of HMRC's case.
If there is any material mis-statement of fact or if it is
alleged incorrectly that a particular fact is admitted by HMRC, you
should immediately draw the error to the Commissioners' attention.
Where a material document is put in during the opening
statement which you had not previously seen, you should at once ask
for a copy, and if the copy is not forthcoming you should ask to
see and peruse the original. If the document is of such complexity
or importance that it cannot be adequately considered and its
bearing on HMRC case properly dealt with at the hearing, you should
request an adjournment for this to be done. Your request will have
added force if you had asked to see the document before the
hearing.
During the opening statement and, indeed, throughout the
whole course of the hearing, you should observe carefully any
comments made or questions put by the Commissioners, noting any
which suggest points for or against your case. This will enable
you, during your submissions, to emphasise those in favour of your
case and answer those adverse to it.
