(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
It is
absolutely vital that all cases where Judicial
Review proceedings are, or are likely to be, commenced should reach
the Board's Solicitor without delay since the time limits for
taking action to defend the proceedings are very short. Furthermore
failure to act quickly may result in the Department being liable
for the applicant's costs.
