Cross-Examination of Witnesses

Cross-Examination of Witnesses

Cross-examination is one of the most important aspects of a tribunal hearing. Understanding how it works — and what happens when it does not — can make the difference between winning and losing an appeal.

Evidence Taken as True

If you give evidence at a hearing, your evidence is taken as true if HMRC do not challenge you on it. This is a fundamental principle of the adversarial process. It follows that HMRC must challenge any disputed evidence and present their own counter-evidence if they wish to undermine your account.

Burden of Proof

The burden of proof shifts depending on the type of case. In fraud cases, HMRC must prove their allegations — the burden falls squarely on them to demonstrate that fraud occurred. In standard assessment cases, however, the taxpayer bears the responsibility of showing that the assessment is incorrect.

Understanding where the burden lies in your particular case is essential to preparing an effective strategy.

Obligations of Both Parties

Both parties have an obligation to cross-examine opposing witnesses on disputed matters. If a party fails to challenge a witness on a particular point, the Tribunal may treat that evidence as accepted. This applies equally to HMRC and to the taxpayer.

How CTM Can Help

CTM provides forensic cross-examination of HMRC witnesses, carefully testing the strength and reliability of their evidence. We also undertake thorough preparation with our clients before the hearing, ensuring they are ready to give their evidence confidently and to withstand cross-examination from HMRC’s representatives.

Proper preparation and skilled cross-examination are often the deciding factors in tribunal proceedings.