AH1750 - Special Commissioners: The Hearing: Contents


AH1751Preparation
AH1755Who should attend on behalf of HMRC?
AH1760Representation of appellant: professional
AH1765Representation of appellant: attendance of appellant
AH1770Onus of proof and the evidential burden
AH1775“Evidence, the evidential burden and the onera of proof”
AH1780Order of proceedings
AH1785Hearings in public
AH1790Questions of fact
AH1795Proceedings to be heard together
AH1800Joining of additional parties
AH1805‘No attendance cases’
AH1810Postponements and adjournments
AH1815Distinction between postponements and adjournments
AH1820Adjourned cases
AH1825Adjourned cases: agreement of figures with appellant
AH1830Commissioners’ decision received
AH1835Finality of decision
AH1840Giving effect to Commissioners decision
AH1845Re-opening of appeals