Where the appellant leads evidence, the tribunal is not obliged to accept it in its entirety and discharge an assessment1, but must not disregard it without reason2. It must exercise its own mind in a judicial manner3, and may act on circumstantial evidence4. The absence of cross-examination of witnesses called on behalf of the appellant by or on behalf of the officer of Revenue and Customs does not necessarily mean that the evidence tendered is accepted at its face value. The evidence must be considered and inferences and conclusions of fact may be drawn
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234