Tax. It is a complex and wide-ranging subject that has evolved over centuries through legislation and case law. Indeed, any practitioner who receives the Tolley’s Tax books will appreciate the sheer volume of text that makes up the current tax legislation. This is before considering the legally binding effect that decisions from the Upper Tribunal (previously High Court) and above has.

For that reason, practitioner with in-depth knowledge of specific areas of tax are highly sought after. This is particularly the case when a matter is being disputed between HMRC and a taxpayer. It will come as no surprise to anyone with experience of dealing with them, that even HMRC, the very organisation that regulates the collection of tax, occasionally misinterprets the tax legislation.

Although many disputes are settled informally by discussion with HMRC, or by other methods such as Alternative Dispute Resolution (ADR) others will proceed to the Tax Tribunal, where the presiding judge will be tasked with interpreting the legislation. Occasionally, when a subject is particularly fraught, either party may instruct an Expert Witness, with the permission of the court or Tribunal.

What do they do?

Once instructed (by either one party or both), an Expert Witness will produce a report in accordance with said instructions. The report will be a truthful and impartial submission based on the facts of the case. All opinions given must be based on evidence and existing legislation and case law. The overriding duty of the Expert Witness is to the Court or Tribunal that they are assisting.

Why are the used?

The Court or Tribunal will place significant weight upon a competent Expert Witness’s testimony, simply because they are seen to be experts in their field. The use of an Expert Witness is encouraged to assist parties whose views have become entrenched and assist in bringing matters to an earlier conclusion.

An Expert Witness may also be instructed if one party is confident that their interpretation of the existing case law and legislation is correct, and to potentially add more weight to their grounds of dispute.

Can we help?

Our very own Gary Brothers is an accredited Expert Witness, and regularly produces Expert Witness Reports for a range of topics; from the widely recognised to the distinctly niche. If there is a matter that you consider needs an impartial overview, we would be happy to discuss what goes into producing such a report.