ARTG8410 - First-tier and Upper Tribunals: Preparing for tribunal: Role of Solicitors office
Solicitor’s Office and Legal Services are responsible for
- advising if asked whether HMRC should defend a case at tribunal in consultation with other Departmental stakeholders (indirect taxes)
- preparing and presenting HMRC’s case at tribunal at
- First-tier hearings - complicated cases (whether or not allocated to the Complex category by the Tribunals Service)
- Upper Tribunal and relevant appellate court hearings, working with counsel where appropriate
- providing legal advice to litigators
- consulting with litigators to decide whether HMRC should
- make an application to the tribunal for directions, or to contest an application by the customer
- appeal against a tribunal decision
- appointing and instructing counsel if necessary, to present HMRC’s case.