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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Appeals and reviews: defending HMRC’s case at tribunal: checking the decision to require security

When a person has appealed to the tribunal the decision maker should check the reasons for the decision to

  • ensure that the case is suitable to go to tribunal
  • try to resolve any dispute before the tribunal hearing.

The decision maker will send the Solicitor’s Office the Case summary to notify them of the outcome of the check.