Incompetent advocate

Parmar and others (t/a Ace Knitwear) v Woods (Inspector of Taxes) (Ch D TLR 5 June)

On a tax appeal before a special commissioner the taxpayers were represented by a chartered accountant exercising his rights of audience. The chartered accountant called no evidence on the many issues of fact, being under the misapprehension that his submissions constituted evidence and that he was in effect both advocate and witness. The taxpayers also complained that the chartered accountant had advanced the wrong case and that an alternative case would have succeeded. Their application for a new trial on the grounds that they had not had a fair trial was dismissed. Notwithstanding any misunderstanding on the part of the chartered accountant there had been a fair trial. Objectively viewed, not only had justice been done but it had been seen to have been done. Nevertheless, the chartered accountant’s incompetence was seriously troubling and it was most unfortunate that his professional body allowed him to act as an advocate.