Compulsion of

Commentary – 4.13.5

Cross-examination of

Commentary – 4.12.3 ; 4.4.3 ; 4.5.4 ; 8.5.3 ; 8.8.3

Exclusion from Tribunal room

Commentary – 8.8.3

HMRC representative acting as

Commentary – 8.5.3

In Scotland

Commentary – 10.2

Non-resident in UK

Commentary – 4.13.2

Payment of expenses

Commentary – 4.13.2

Summoning or citation of

Commentary – 4.13.2

Tribunal practice statement

Commentary – 4.13.7

Witness statements

Commentary – 6.5.2