AHP4500 - The gateway process: Gateway 2A
Following agreement of a Gateway 2 settlement strategy by AAB there are occasions where the risk lead and policy owner may subsequently agree that significant changes to that strategy are needed. The way of achieving such a change is through a Gateway 2A submission.
Examples of a material change in circumstances that could trigger a Gateway 2A referral are where:
- new technical arguments or legal judgements are made that affect the likely success of litigation,
- there are resourcing issues that impact HMRC’s ability to take the cases forward
- something emerges in disclosure that impacts the viability of HMRC’s case
- lead cases and others settle prior to litigation and there are no other cases suitable to litigate
- Public Law issues have arisen or have been identified
Practicalities of making Gateway 2A submissions
The risk lead, in consultation with the policy owner will be responsible for making the Gateway 2A submission. The submission requires either confirmation that all stakeholders are in agreement with the proposed strategy or an explanation where they disagree; it must include SOLS opinion and be authorised at SCS level.
The Gateway 2A submission should be made on the template that can obtained by contacting AAB Secretariat. AAB Secretariat will arrange for the issue to be listed for hearing at the next available meeting.
After the meeting the Secretariat will record the decision on the ARGD and issue a decision note to the risk lead.