The general rule is that leading questions must not be asked
during examination in chief. A leading question is one which
suggests the answer required. As a matter of practice in tax
appeals leading questions are admissible by consent, and in the
absence of objection the other side is taken to consent. Indeed, it
makes sense in the interests of saving time to ask leading
questions on introductory and formal matters such as the
identification of a witness. Moreover, witnesses can be rather
nervous or may not immediately understand a question. In those
circumstances some leading will be necessary if the witness is ever
to approach the main point of his evidence. Once that main point is
reached however, the leading must stop.
If you do not object to a witness being led by the
appellant’s advocate you are deemed to consent to the
evidence the witness gives. However, allowing the witness to be led
may do no harm. It may bore the Commissioners and it may make the
evidence of the witness less effective if s/he is obviously being
led.
