Unless such information is volunteered, it is important that you
ask the appellant at an early stage whether he proposes to be
represented and, in particular, by counsel.
If you are informed that the appellant will be represented by
counsel at a hearing, you should report the fact to the relevant
technical specialist as soon as you become aware of it. If he
considers it necessary, the specialist will consult Commissioners
for HMRC’s Solicitor regarding HMRC representation at the
hearing.
In appropriate cases, arrangements are made for the HMRC to
be represented by a member of the Solicitor's Office; otherwise the
papers are returned with any necessary instructions.
If the name of counsel becomes known, it should similarly be
reported but there is no need to make a specific enquiry on the
point.
If you do not find out that the appellant will be represented
by counsel until just before the hearing telephone the relevant
technical specialist immediately. It may be necessary to make an
immediate application for a postponement of the hearing, so that
there is adequate time in which to instruct a member of the
Solicitor's Office to conduct the hearing.
