SVM117030 - The Appeals Team: Cases suitable for Litigation

If it is decided that the case should go forward to a contentious hearing, the Appeals Team will

• make any appropriate reference to the HMRC Solicitor;
• attend any conferences with Solicitors, Counsel and other interested partners;
• undertake any necessary further research / investigative work;
• prepare a proof of evidence, and give expert testimony at the appeal hearing; or assist an outside independent expert to do so;
• attend any preliminary hearings, before the appropriate body;
• give full support to the Solicitor in the preparation of the case and at the appeal hearing; and
• ensure that the case is registered on the CAR litigation database.

When the issue has been settled by litigation, the Appeals Team will prepare a full written report of the case for the benefit of Shares and Assets Valuation as a whole.