AH0960 - Commissioners’
Hearing: The case for HMRC: Statement
Your statement of the case for HMRC should be comprehensive and
arranged in orderly sequence. When you make your submissions you
must remember that the Commissioners are coming to the case
completely fresh. You will usually have lived with the case for
some time and it is easy to forget that the Commissioners know
nothing about it.
Above all, you must ensure that your arguments are based on
the facts which have been or are to be adduced to the
Commissioners.
Although the order in which a case is presented can be varied
to suit the circumstances, the following is a typical order of
procedure:-
- It is useful to start with a review of the material facts,
emphasising those on which you wish to rely. You can then briefly
indicate HMRC's contentions and the way in which you proposed to
develop your arguments. You follow this by introducing any statute
law, or commenting further on the law as introduced on behalf of
the taxpayer.
- The next step is to put your own documents in and to develop
your arguments in logical order. Each contention must be dealt with
separately and in detail, quoting the relevant facts in support,
whether from the documents, as stated by the appellant's witnesses,
or as to be stated by HMRC witnesses (if any).
- You should read to the Commissioners any documents or parts of
documents of which you wish them to be aware of the content.
- As part of your submissions, you must ensure that you reply
specifically to the arguments that have been put forward on behalf
of the taxpayer. You must also anticipate any counter-arguments
that he may include as part of his final reply.
- Call any HMRC witnesses. They are examined by you and then
cross-examined by the appellant or his advocate.
- Summarise your contentions and make it clear to the
Commissioners what you are asking them to do. Unless it has been
agreed that the matter is to be decided in principle only - and
this is comparatively rare - you should, if appropriate, put
figures to the Commissioners for the formal determination of the
appeals. It is often useful to present the Commissioners with a
typed summary of your contentions and the final statement in
figures of what you are asking them to do. A copy of this statement
should be handed to the appellant.
- Give a brief summary with due emphasis on the more important
points, so that matters of detail which may have over-identified
themselves in the Commissioners’ minds are put in their
proper perspective.
- Finally, at some stage, preferably at the end, HMRC must ask
the Commissioners to dismiss the appeal (or grant whatever else
HMRC wants).
Alternative arguments
If HMRC case can be argued on alternative lines, then you should
deal with all the alternatives in your submissions to the
Commissioners.
