DANSP53100 - Appeals: Appeal made to the tribunal

When a person appeals to the tribunal, (see ARTG7510) the tribunal will tell HMRC’s Clearing House. For information about the Clearing House see ARTG8320. Solicitors and Legal Services (SOLS) will notify the relevant business unit.

The relevant business unit will allocate a litigator to litigate the case.

The litigator or their relevant business support team will contact the Decision maker to introduce themselves

When the decision maker hears from the Litigator or business support that a customer has notified their appeal to the tribunal they should follow the guidance at ARTG 8230, liaise with SOLS and send the case papers if appropriate. SOLS will deal with the preparation and presentation of HMRC’s case for the tribunal

• appeals within Customer Compliance Group, will in general, be carried out by SOLS
• appeals within the Large Business (LB) for Direct Tax cases, will in general, be carried out through the Customer Relationship Manager, whilst Indirect Appeals will be carried out in SOLS
• appeals within PT Operations, including appeals against statutory payments decisions, will in general, be carried out by SOLS

Each of these business units has their own operational instructions for handling appeals. If you work for a business unit not mentioned above you should establish if your unit has its own instructions.