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Official guidance
Specialist Investigations Operational Guidance

SIOG7300 · Information and inspection powers: Schedule 36 - approval hearings

  • SIOG7310 · Compliance burden
  • SIOG7320 · Brief for tribunal
  • SIOG7330 · Record of hearing
  1. Information and inspection powers: Schedule 36 - approval hearings: contents
  2. Information and inspection powers: Schedule 36 - approval hearings: brief for tribunal

SIOG7320 | Information and inspection powers: Schedule 36 - approval hearings: brief for tribunal

From HM Revenue & Customs · Specialist Investigations Operational Guidance

A written brief must be prepared covering all material facts, and a copy must be given to the tribunal. To avoid any doubt, best practice is to ask a tribunal member to initial the file copy of the brief.

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