As the advocate for HMRC, your role is to
You should not see yourself as having a personal interest in the
verdict or view `winning' as everything (or necessarily even
appropriate).
You are seeking to persuade the Commissioners to HMRC's
considered view of the matter by a careful and orderly presentation
of the facts and the law. You have to ensure, through the pace and
form of your presentation, that the Commissioners both hear and
understand your case. There is no place for florid oratory at a
Commissioners' hearing - a straightforward, business-like approach
to HMRC's case is appropriate.
You must ensure during your presentation that you observe the
Commissioners' reaction both to what you say and what is said by,
or on behalf, of the taxpayer. If they are clearly against you on a
particular point, do not be afraid to abandon it unless it is your
main or only point. Questions which the Commissioners put to the
taxpayer during his presentation may suggest that you should shift
the emphasis of alternative arguments that support your
contentions, suggest lines of approach that you had not previously
thought of, or even indicate that your prepared approach needs
modification. If your preparation has been sufficiently thorough,
you should be able to modify your approach or improvise with
confidence.
You should always be prepared for the Commissioners -
particularly the Special Commissioners - to put questions to you
about your arguments. Such questions usually indicate that the
Commissioner is interested and wants to know more. They should not
be misinterpreted as a sign of hostility.
You should, if possible, arrange to have with you at the
meeting another Inspector, to take notes of the proceedings, and to
assist in referring to accounts, correspondence, Acts and
Cases.
