Commentary

I11.338 Summoning of witnesses to give evidence or to produce documents

IHT, trusts and estates

I11.338 Summoning of witnesses to give evidence or to produce documents

I11.338 Summoning of witnesses to give evidence or to produce documents

If a witness will not attend voluntarily or if documents are required from a third party, the Tribunal has power to issue a summons for a witness to answer questions or produce documents to the Tribunal1. A summons may be made on the application of any party or on the Tribunal's own initiative. If a summons is made, the witness need not give any evidence or produce any documents that he would not be required to give if giving evidence in a court of law. The summons must give

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