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Appearing before the Special Commissioners

Barry Williams Head of Appeals Unit London for HM Revenue & Customs brings us a user's perspective on the Special Commissioners
The two most striking features of the Special Commissioners are the remarkable skill of the professional judiciary to absorb the detail of a case from the documents etc and the ability to keep the proceedings informal whilst maintaining structure and dignity. The latter points are particularly important because an unduly formal atmosphere could be overwhelming to unrepresented appellants. Further those conducting their case invariably find the proceedings easier if there is a discernible structure.
Unrepresented litigants form an important part of the work of any court or Tribunal. The rules of natural justice and Article 6 of the European Convention on Human Rights entitle almost all...
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