Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Shares and Assets Valuation Manual

From
HM Revenue & Customs
Updated
, see all updates

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