INTM604120 | Transfer of assets abroad: The Tribunal: The appeals procedure

The technical specialist in Personal Tax International, Liverpool must be consulted to consider whether a transfer of assets case is suitable to be listed before the Tribunal. If the technical specialist agrees that the case is suitable to proceed to Tribunal, then it will be necessary to compile a report for HMRC Legal Group so that relevant legal representation can be arranged for HM Revenue & Customs.

The technical specialist is responsible for preparing the report; however, it is the responsibility of the case owner to provide the technical specialist with all the relevant facts of the case in advance of any report being submitted to HMRC Legal Group.

Administrative provisions relating to appeals are to be found in the Appeals, Reviews and Tribunals Guidance (ARTG). Where requests for postponement or cancellation of a hearing are received by the case-owner, these should be referred immediately to the technical specialist who will liaise with HMRC Legal Group.

Guidance relating to the making of submissions to Personal Tax International can be found at INTM604440.