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HMRC internal manual

Inheritance Tax Manual

Trusts and Estates Technical: Litigation Team

This team is responsible for:

  • appearing on behalf of HMRC before the First-tier Tribunal or the Lands Tribunal, in arbitration hearings, in contested appeals and ex parte hearings
  • liaison with the HMRC Solicitor’s Office or the Valuation Office Agency on other disputes that may go before a tribunal or court
  • co-ordinating action on cases prior to and after litigation