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HMRC internal manual

Trusts, Settlements and Estates Manual

Settlements legislation: appeals representation

If it seems likely that there will be an appeal before the tribunal, you should refer the case to HMRC Trusts & Estates Technical Edinburgh. They will let you have advice on the case and ensure that HMRC is consistent in its application of the settlements legislation. They will also consider whether it is appropriate for Solicitors Office to be involved in the appeals process.