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HMRC internal manual

Trusts, Settlements and Estates Manual

Enquiry work: general - potential litigation

In response to your first submission, the technical specialist will advise you whether or not the taxpayer’s position should be accepted. You should advise the taxpayer of HMRC’s position. If you need to refer the case again, the technical specialist may consult Solicitor’s Office about the legal position. If

  • the technical specialist has received supporting advice from Solicitor’s Office, and
  • the taxpayer has been given an opportunity to consider HMRC’s position based on that advice, and
  • the taxpayer still does not accept HMRC’s position

you should refer the case to the technical specialist again with a view to litigation. You should do this before issuing closure notices/assessments/offer of a review.

The technical specialist will consult the relevant litigation panel for authority to proceed.