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HMRC internal manual

Securities Guidance

Appeals and reviews: defending HMRC’s case at tribunal: case conference

The advocate or solicitor handling HMRC’s case will usually arrange a case conference with the decision maker (that is the HO who signed the Notice of Requirement or who made other appealable decisions) shortly before the hearing date.

In most cases, because of the number of security appeals that fall prior to being heard, this conference will take place on the day of the hearing.