Taxes Management Act 1970 section 52

Evidence

Section 52 deals with the rules governing evidence in tax proceedings before the Commissioners, including how documents can be authenticated and what constitutes sufficient proof.

• Documents issued by HMRC do not need to be physically signed — a facsimile of a named officer's signature is sufficient to authenticate them as evidence in proceedings before the Commissioners.
• A certificate from HMRC confirming that a particular document was produced or issued by them is treated as sufficient evidence of that fact, unless the contrary is proved.
• The section removes the need for HMRC to produce original signed documents when presenting evidence, streamlining the administrative process for tax hearings.
• These evidential rules apply to proceedings before both the General Commissioners and the Special Commissioners, ensuring consistent treatment across tribunals.