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HMRC internal manual

Insurance Premium Tax

Reviews, appeals and tribunals: role of Solicitor's Office

Solicitor’s Office will represent the Department at tribunal hearings concerning IPT, and prepare the formal documentation. They are responsible for appointing Counsel (a barrister) who will actually conduct the appeal on behalf of HMRC.

The Solicitor’s Office also:

  • keeps a record of the progress of the case;
  • carries out preliminary work on appeals such as the preparation of Notices and Applications for submission to tribunals;
  • prepares the Department’s formal statement of case and other documents required by the tribunal;
  • enters into all correspondence with the appellant and/or their representative; and
  • generally provides advice on handling of a case.

The Solicitor’s office often works to very tight deadlines in order to comply with the Tribunal procedures. Where you are asked to provide comments on a statement of case or piece of correspondence, or you are required to provide a witness statement, it is imperative that you do so as soon as possible.

In addition, Solicitor’s Office maintains copies of every decision and a record, by tribunal reference, of both the nature and result of every appeal, and whether an appeal was made to a higher court.

Remember to follow the new procedures contained in Appeals, Reviews and Tribunals guidance (ARTG) from 1 April 2009. See IPT09140 for a summary of the changes.