Share Scheme Manual - SSM7.12

Contentious appeal

(Previously SE2884)

Before a contentious appeal which involves a question of share valuation on employee shares is heard the case should be reviewed to ensure that:

• the grounds for considering that Schedule E liability arises is firm, and

• the amounts involved are not trivial.

The papers may then be submitted to the Employee Share Schemes Unit, to consider whether the Board's Solicitor should be asked to represent the Revenue at the hearing.