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The importance of evidence

Tax litigation; YOU CANNOT WIN A TAX CASE WITHOUT GOOD EVIDENCE ON YOUR SIDE. ANDREW O'BRYAN AND SALLY SCOTT DEFINE "EVIDENCE", EXPLAIN HOW THE COURTS USE IT AND PROVIDE TIPS FOR RUNNING A GOOD CASE

THE ROLE OF AN ACCOUNTANT IN the success of tax litigation cannot be underestimated. Obviously the advice given to a client by an accountant before any legal proceedings are important in helping a client follow the law. However, the evidence that is created and retained by an accountant at that time can have consequences should a client end up in court appealing an Australian Taxation Office decision.

Judges can only work with what they are given. While your legal arguments and allegations may ...

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