You should note any serious damage that is done to the HMRC case
in cross-examination of your witnesses by the other side and
consider whether you need to ask any questions in re- examination.
You also need to be alert to ask the Commissioners to
intervene if the cross-examination of a HMRC witness oversteps the
limit of hard, skilful cross-examination and degenerates into
bullying or brow-beating. This will very seldom happen, but you
must be prepared for the possibility. A careful exercise of
judgement is needed. If you intervene too frequently, the
Commissioners may feel that you are trying to shield the witness.
On the other hand, if you do not intervene at all the Commissioners
may conclude that you have abandoned the witness. The safest rule
is not to intervene unless you judge it to be absolutely
necessary.
