ARTG8410 - First-tier and Upper Tribunals: Preparing for tribunal: Role of Solicitors office

Solicitor’s Office and Legal Services are responsible for

• advising if asked whether HMRC should defend a case at tribunal in consultation with other Departmental stakeholders (indirect taxes)
• preparing and presenting HMRC’s case at tribunal at

• First-tier hearings - complicated cases (whether or not allocated to the Complex category by the Tribunals Service)
• Upper Tribunal and relevant appellate court hearings, working with counsel where appropriate

• providing legal advice to litigators
• consulting with litigators to decide whether HMRC should

• make an application to the tribunal for directions, or to contest an application by the customer
• appeal against a tribunal decision

• appointing and instructing counsel if necessary, to present HMRC’s case.