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HMRC internal manual

VAT Fraud

HM Revenue & Customs
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Litigation: Additional assistance

When a taxable person appeals the following will be appointed to assist you in preparing witness statements, collecting all your documentation together etc:

  • a Solicitor;
  • an Appeals Support Officer (ASO) (for officers within Specialist Investigations);
  • an MTIC Liaison Officer (MLO) (for officers who used to be in Specialist Investigations but have now moved to a different Directorate).

Should you have concerns regarding any aspect of your case you should contact your appointed Solicitor, ASO or MLO at the earliest opportunity (and discuss your concern with your line manager), or contact the VAT Fraud Team.