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Preparation and presentation of contentious cases come before the First-tier Tribunal, formally known as the General Commissioners. For appeals in the Basic category, the rules of giving evidence are traditionally informal. At the hearing of a Standard or Complex case, witnesses usually give evidence on oath or affirmation. After being examined by the accusing party, the witness may then be cross-examined by the other party, re-examined by you and potentially questioned by the Tribunal as well. Another aspect of our service which we pride ourselves on is ensuring that our clients are not over-awed by the technical faculties of the law and have a clear and confident understanding of what needs to be done and how it can be achieved.

HMRC may also, if it chooses, bring a witness.

Hearings before the Tax Tribunals are normally open to the public. However, any party to the proceedings can ask for a hearing, or part of a hearing, to be held in private in certain circumstances. In most appeals the “burden of proof” is upon you. This means it is up to you to show why the disputed assessment, penalty or decision is wrong.

In most Penalty Cases the burden of proof is on HMRC, who must convince the Tribunal that you were dishonest. The rights to apply for permission to appeal to the Upper Tribunal, correcting and setting aside a decision are also available to Her Majesty’s Revenue and Customs (HMRC).

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