| EM5651 | Introduction |
| EM5655 | Years not Examined in
Detail |
| EM5660 | Preparation |
| EM5662 | Liaison with Taxpayer or
Agent |
| EM5665 | Statement of Facts not in
Dispute and Agreed Documents |
| EM5666 | Missing Documents |
| EM5670 | Who Should Attend The
Meeting? |
| EM5672 | Onus of Proof: ETL
Assessments |
| EM5673 | Onus of Proof:
General |
| EM5674 | Standard of Proof |
| EM5680 | Order of Hearing |
| EM5685 | Unrepresented
Taxpayers |
| EM5690 | The Appellant’s
Case |
| EM5695 | Examination-in-Chief |
| EM5700 | Cross-Examination |
| EM5705 | Notes of the Hearing |
| EM5710 | Evidence: Notes of
Interview |
| EM5711 | Evidence: Expert
Witnesses |
| EM5712 | Evidence: Using Average
Gross Profit Rates |
| EM5713 | Evidence: Cash Hoard etc
Story |
| EM5714 | Evidence: Purpose of an
Assessment |
| EM5720 | Evidence: Spouse or
Partner’s Personal Finances |
| EM5721 | Evidence: Spouse/Partner
not Testifying |
| EM5723 | Evidence: Calling the
Spouse/Partner as a Witness |
| EM5725 | Evidence: Assets and
Spending of Spouse/Partner |
| EM5727 | Evidence: Contradictory
Statements of Spouse/Partners |
| EM5730 | The Determination |
| EM5731 | Adverse Decisions |
