Real evidence is objects other than documents produced for examination by Commissioners. Real evidence is seldom encountered in tax appeals, but it can happen that the outcome of the appeal depends on what something looks like. This is particularly true in appeals relating to capital allowances. A chart, plan or photograph may help, but if necessary you should be prepared to ask the Commissioners to view the object, if necessary by going to see it if it is non- portable. The real evidence of a view is as much evidence as the testimony of witnesses. An (admittedly rare) example of the production of real evidence to the Commissioners occurred in Hinton v Maden and Ireland Ltd 38TC391. Examples of the knives and lasts which were the subject of the claim to capital allowances were produced at the Commissioners' hearing.
