ARTG8410 | First-tier and Upper Tribunals: Preparing for tribunal: Role of HMRC Legal Group

HMRC Legal Group are responsible for

• advising if asked whether HMRC should defend a case at tribunal in consultation with other Departmental stakeholders (indirect taxes)

• preparing and presenting HMRC’s case at tribunal at

• First-tier hearings - complicated cases (whether or not allocated to the Complex category by the Tribunals Service)

• Upper Tribunal and relevant appellate court hearings, working with counsel where appropriate

• providing legal advice to litigators

• consulting with litigators to decide whether HMRC should

• make an application to the tribunal for directions, or to contest an application by the customer

• appeal against a tribunal decision

• appointing and instructing counsel if necessary, to present HMRC’s case.