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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
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Statutory basis for closing an investigation: appeals: early planning is essential

SIOG8120 emphasises that cases should be worked at all stages recognising that they may have to be taken to contentious appeal.

Once a contentious hearing becomes a probability the planning needs to become even more focused to ensure that all SI cases that go to contentious appeal are thoroughly and professionally prepared and presented.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)