Compliance: Regulation 13 determinations: witnesses at appeal hearings
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Where a Regulation 9(5) direction has been refused, it will normally be necessary to have the officer who considers the direction request attend the hearing to witness the evidence regarding the refusal of the direction.
The Tribunal also may summon any person including decision makers and review officers to attend a hearing as a witness as a result of an application made by HMRC or the customer, or it’s own decision (see ARTG 8630).
Special Civil Investigations (SCI)
If SCI or a Construction Industry Team (CIT) have been involved in an investigation into the abuse of the deduction scheme by the contractor it will normally be necessary for the Investigating Officer (and sometimes any colleague who has signed notes of interview or witness statements) to be called as a witness to give evidence regarding the misuse discovered.
The Investigating Officer should be given as much notice as possible of the date, time and place of the Tribunal meeting to ensure that they are available to attend.
Remember that where you propose to ask the Tribunal to formally summon a witness, that summons must be signed by the Tribunal and sent to the proposed witness giving them at least fourteen day’s (or such shorter period as the Tribunal directs) notice of the meeting. More detail on this is available in ARTG8630.