What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: introduction
HMRC’s decision-making process will be closely inspected in any appeal so it is important to remember the following principles when making a decision to issue a NoD:
- you must look at each case on its own merits
- take all the relevant factors into account
- do not take account of irrelevant factors
As with all HMRC powers, we are required to apply the power in a reasonable and proportionate manner, as explained at VATF35210.
Before issuing the NoD the draft letter (VATF35321) must be sent to the VAT Fraud Team for approval.