As AH0715 explains, in reaching their decision, the
Commissioners may consider any evidence they consider to be
relevant. Also in assessing the truth and weight of any evidence,
they may take into account its nature and source and the manner in
which it was given. Commissioners should take account of the manner
in which the evidence was given, whether it was corroborated or
confirmed by other evidence such as documents or other records and
whether all witnesses from whom the court would have expected to
give evidence have in fact done so. For example, if an appellant
was relying on accounts that were open to question, it might be
expected that he accountant or bookkeeper were called to describe
how the accounts were made up.
Where appropriate, in your submissions to the Commissioners
(see AH0950 onwards) you should be prepared to draw attention to
any difference in the quality of the evidence put forward by HMRC
and by the appellant and, where necessary, submit to them that they
should attach less weight to the latter. Conversely, you should
also anticipate any final submissions which may be made on behalf
of the taxpayer on the question of the differential weight to be
attached to evidence, and deal with them during your
submissions.
