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Contents

Official guidance
Securities Guidance

SG75000 · Appeals and reviews: defending HMRC’s case at tribunal

  • SG75100 · What to do if a person appeals
  • SG75200 · The role of Solicitor’s Office VAT and Excise Litigation Team
  • SG75300 · Categories of tribunal case
  • SG75400 · Checking the decision to require security
  • SG75500 · Information and supporting documentation for Solicitor’s Office
  • SG75600 · Evidence by certificates
  • SG75700 · Forwarding cases to Solicitor’s Office
  • SG75800 · Changes in the person’s tax liability
  • SG75900 · Case conference
  1. Appeals and reviews: defending HMRC’s case at tribunal: contents
  2. Appeals and reviews: defending HMRC’s case at tribunal: checking the decision to require security

SG75400 | Appeals and reviews: defending HMRC’s case at tribunal: checking the decision to require security

From HM Revenue & Customs · Securities Guidance

When a person has appealed to the tribunal the decision maker should check the reasons for the decision to

  • ensure that the case is suitable to go to tribunal

  • try to resolve any dispute before the tribunal hearing.

The decision maker will send the Solicitor’s Office the Case summary to notify them of the outcome of the check.

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