AH1300 - General Commissioners: Conduct of hearing: Contents
| AH1301 | Notes for guidance |
| AH1305 | Who should attend on behalf of HMRC? |
| AH1310 | Representation of appellant: professional |
| AH1315 | Representation of appellant: attendance of appellant |
| AH1320 | Onus of proof and the evidential burden |
| AH1325 | “Evidence, the evidential burden and the onera of proof” |
| AH1330 | Order of proceedings |
| AH1335 | Hearings in public |
| AH1340 | Questions of fact |
| AH1345 | ‘No attendance cases’ |
| AH1350 | Proceedings to be heard together |
| AH1355 | Joinder of additional parties |
| AH1360 | Service of Notices |
| AH1365 | Record of meeting |
