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HMRC internal manual

Shares and Assets Valuation Manual

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 LTAT internal litigation database.

When the issue has been settled by litigation, the LTAT will provide a review of the case for the benefit of Shares and Assets Valuation as a whole.

  Additional Guidance: SVM150000