(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)
We may have no warning that proceedings have been launched
until receipt of a Notice of Motion or Summons.
Any case therefore where there is any suggestion that our
actions may be challenged in the Courts must be taken by hand to
Technical Support Section immediately.
