Stakeholders: Fraud Investigation Service Teams: appeals and review
The FIS Technical Team provide support to the Operational Teams in the following circumstances:
All Indirect Tax assessments of £100k and above should be:
referred pre-decision via the SO to the FIS Technical Team, Governance Assurance & Technical Advice (FIS) mailbox for approval - to provide assurance that sufficient evidence is held to raise assessment and that the correct governance procedures have been applied.
NB. Denial of Input tax cases under Means of Knowledge (Kittel) - to follow laid down Governance procedures as explained in LPOG4350 and refer to FIS Technical Team and VAT Fraud Team irrespective of the amount involved.
Direct Tax cases will follow a similar path with all settlements/determinations of £100k and above being referred to G7 (Tech) for checking and approval. Any submissions should be referred to the FIS Technical Team, Governance Assurance & Technical Advice (FIS) mailbox. (For Reg 80s, status inspector input should be obtained before referring case to G7 - to ensure they have all required information).
The team’s primary role is to ensure that cases are soundly based and that any decision will stand up to full scrutiny at Tribunal.
Provide technical advice and assistance to Case Officers, Solicitors and Counsel. They ensure sufficient support is provided to HMRC Witnesses who are involved in cases which have been appealed to the VAT tribunal.
Appeals Support Officers act as a conduit between the officers and solicitors; ensuring the officer is taking the necessary actions and providing the information required and the officer is aware of issues or concerns of Solicitors Office.
See FIS Independent Quality Assurance Team - INQUAT for contact details.