SCIG13340 - Statutory basis for closing an investigation: Appeals: Liaison with Solicitor's Office

In SI cases, the appellant at a contentious appeal is frequently represented by counsel. Normally the case for HMRC will be taken by the Operational Leader.

Where the nature of the case is such that the Operational Leader feels that the HMRC case should be taken by a solicitor or counsel he/she will authorise this and there should be early liaison with Solicitor’s Office. This may be particularly relevant where the case turns on a technical point in the legislation rather than an instance where the tribunal is being asked to rule on factual circumstances.