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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Reviews and appeals for indirect cases: Appealing against a decision or assessment: Groups of related cases

Where there are two or more cases and there are similar issues of fact or law in dispute (related cases) there may be occasions where either HMRC or the customers (or their agent) wish to have their disputes considered together. ARTG8556 provides guidance for managing groups of cases where there are related cases in dispute.