SVM117010 - The Appeals Team: Cases to be referred to the Appeals Team

You should refer cases within the following categories:

Cases

• where negotiations are not clearly leading to a satisfactory agreed settlement and where it is appropriate to seek advice on what preparations (including information gathering) for litigation might be undertaken whilst efforts at negotiation continue;
• where negotiations have already reached deadlock or are not clearly progressing to a negotiated settlement and it is time to consider whether litigation is appropriate;
• over 18 months old;
• where information, documents or other responses are difficult to obtain or where third party enquiries may be considered necessary and it is proposed to use formal information powers under the provisions of Schedule 36 Finance Act 2008;
• involving any failure to comply with a notice issued under Schedule 36 Finance Act 2008;
• in which the advice of an outside independent expert may be required;
• in which the Inspector requests a valuation for a decision letter or the taxpayer requests a formal review under the new Tribunal rules;
• in which another HMRC Appeals Unit is involved or mentioned;
• involving difficult or contentious points relating to IHT agricultural or business property relief;
• Where valuations have been referred to SAV following the issue of a discovery assessment;
• that are requested for purposes of the possible confiscation of assets by a criminal court;
• in which a possibility of a judicial review (see SVM117040 below) is mentioned;
• All cases where a penalty is being considered under Schedule 24 Finance Act 2007.

Any formal reference you make of a case to the Appeals Team should be made via your manager and Assistant Director.