A member of an Appeals Unit will normally represent HMRC at a
Special Commissioners’ hearing. If the case is not taken to
hearing by an AU it must be taken by a suitably trained and
experienced officer of at least Senior Officer, accompanied by
their Grade 7/6 Team Leader. It is up to their Manager to decide
who is suitably trained and experienced.
You should inform the Special Commissioners if the HMRC is to
be represented by anyone else, for example, by a member of the
Solicitor's Office.
