We have seen many more disputes involving accounting evidence over the past few years than ever before. This case debunks a number of assumptions about how both HMRC and the tribunal approach these disputes. HMRC does not always instruct its own employees as its expert witnesses. The fact that an approach has been audited by one of the ‘Big Four’ accountancy firms, or is even supported by all of them, is not enough. The tribunal is far more interested in a clear and logical analysis of the standards themselves, and the quality of the analysis presented by your expert will be crucial.
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