INTM604180 | Transfer of assets abroad: The Tribunal: Advice from HMRC Legal Group

All requests for advice from HMRC Legal Group must be submitted via the technical specialist in Personal Tax International, Liverpool. Where litigation is in prospect, the request will be signed by the technical specialist and forwarded. However, the content must be agreed and the draft prepared in conjunction with the case owner.

Guidance on submissions to the technical specialist in Personal Tax International can be found in INTM604440.

The case owner remains responsible for managing all day-to-day case handling issues but should refer those issues relevant for the technical specialist as and when it is appropriate.