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. At the same
time a report should be made to the Appeals Unit.
If he considers it necessary, the specialist will consult the
HMRC solicitor regarding HMRC representation at the hearing.
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.
