The purpose of re-examination is to undo the effect of the
cross-examination on the Commissioners' minds and to stress again
the main facts which emerged in examination in chief. Again,
leading questions are not permitted.
Re-examination must be confined to an explanation of matters
arising in cross-examination. No new facts may be introduced
without leave of the Commissioners. If the Commissioners do give
leave to introduce new facts, a fresh right of cross- examination
arises on those new facts.
Never re-examine for the sake of it. At the conclusion of the
cross-examination of a HMRC witness, you should always first
consider briefly if you need to re-examine. If only little damage
has been done then you may not need to do so. If however you feel
your witness has, perhaps, been over-persuaded to agree to things
to which he should not have agreed, then re- examination may help
to retrieve matters. Always keep re-examination short.
You must take care that re-examination does not have the
counter-productive effect of emphasising weaknesses in the HMRC's
case. The wiser course is to use re-examination only to correct
errors of fact.
