The `examination-in-chief' is the examination of the appellant
by his own agent or advocate or the examination of any witness by
the advocate for the party who has summoned the witness. The
advocate’s object is to elicit all the facts relevant to the
case s/he is presenting.
The principles and objects of examination in chief are the
same whether the appellant, his/her witnesses or HMRC witnesses are
giving evidence. When you examine a HMRC witness try to get him/her
to provide the Commissioners with a clear and credible account of
the facts within his/her witness's direct knowledge. Ideally, this
comes over almost as a spontaneous conversation between you and the
witness, but much care and preparation is necessary if this is to
be achieved.
You must be prepared to guide your witness, but you must not
put words into his/her mouth. You must not `lead' the witness by
framing your questions in a way which suggests the answer that is
wanted (see AH0855). And you must not cross-examine his/her witness
except in very exceptional circumstances (see AH0680 re Hostile
Witnesses).
Elicit the evidence in a logical order so that the
Commissioners can follow it. Never forget that the Commissioners
are wholly unfamiliar with the case. You must never assume that a
piece of evidence is known to them. It must be brought out in
examination of the witnesses for the Commissioners to consider it.
You should break the evidence down into sections that the
Commissioners can assimilate. Try not to make two or three points
together as their impact may thus be weakened - the cardinal rule
in the examination of any witness is to ask only one question at a
time.
Make your questions understandable by using plain English -
this will assist both your witnesses and the Commissioners. Always
avoid the use of quasi-legal words or, worse still, HMRC jargon.
During examination-in chief of a witness ask questions which
ensure that the facts come from the witness and not from you. You
must frame the questions to your witness in such a way so as to
avoid providing in them any of the facts which should be coming
from him/her.
