burden of proof

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Related to Clear and convincing: Standard of proof

burden of proof

A UK term of art used in fitness to practice proceedings, which places the onus (burden) on the prosecution to prove their case.

burden of proof,

n in criminal cases, the task of the prosecuting officers to demonstrate the
actus reus and
mens rea of the crime; in litigation, to lay out the facts of the case. See also actus reus and mens rea.

burden of proof,

n in a legal proceeding, the duty to prove a fact or facts in dispute.
References in periodicals archive ?
Interest and intangible expenses/ costs directly or indirectly paid to a related member are not required to be added back if: (1) the corporation proves by a preponderance of the evidence that, during the same tax year, the related member paid or accrued the expenses to an unrelated member and the transaction giving rise to the expense did not have as a principal purpose the avoidance of Massachusetts tax; (2) the corporation establishes by clear and convincing evidence that the adjustment is unreasonable; or (3) the taxpayer and commissioner agree in writing to the use of an alternative apportionment method.
Under a separate rule, interest paid to a related member also is not required to be added back if: (1) the corporation establishes by clear and convincing evidence that the deduction disallowance is unreasonable; (2) the taxpayer and commissioner agree in writing to the application of an alternative apportionment method; or (3) a principal purpose of the transaction giving rise to the expense was not to avoid Massachusetts taxes, the interest is paid pursuant to an arm's-length contract and the related member was subject to state or foreign net income tax on the income at a rate no less than the statutory rate applied to the taxpayer minus three percentage points.
Weinstock's position is supported by the American Bar Association, which since 1984 has recommended the adoption of the clear and convincing evidence standard to attorney disciplinary proceedings.