AH0715 - Commissioners’ Hearings: Evidence: How are facts established?

Facts are established by proof and the commonest means of proof is evidence. Evidence is that which tends to prove a fact. It is that which would satisfy a reasonable enquirer of the fact’s existence.

Evidence takes three forms

• Oral (see AH0725)
• Documentary (see AH0730 to AH0745)
• Real (see AH0755)

Over the years the Courts have developed a complex code of rules governing the nature of evidence and its admissibility. You do not need a detailed knowledge of that code in order to act as an advocate in a tax appeal. What you do need is familiarity with the basic principles. The guidelines always are that evidence

• must be relevant
• must not offend any of the specific exclusionary rules.

Relevant evidence is that which makes the fact more or less provable.