The Litigation and Technical Advice Team (LTAT): Cases suitable for Litigation
If it is decided that the case should go forward to a contentious hearing, the LTAT will
- make any appropriate reference to the HMRC Solicitor;
- attend any conferences with Solicitors, Counsel and other interested partners;
- undertake any necessary further research / investigative work;
- prepare a proof of evidence, and give expert testimony at the appeal hearing; or assist an outside independent expert to do so;
- attend any preliminary hearings, before the appropriate body;
- give full support to the Solicitor in the preparation of the case and at the appeal hearing; and
- ensure that the case is registered on the CAR litigation database.
When the issue has been settled by litigation, the LTAT will prepare a full written report of the case for the benefit of Shares and Assets Valuation as a whole.
|Additional Guidance: SVM150000|