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Official guidance
Specialist Investigations Operational Guidance

SIOG8300 · Statutory basis for closing an investigation: appeals

  • SIOG8310 · Early planning is essential
  • SIOG8320 · Reference to ARTG procedures
  • SIOG8330 · Reference to Tribunals Caseworker (Advocate)
  • SIOG8340 · Liaison with Solicitor's Office
  • SIOG8350 · Preparations
  • SIOG8370 · Conduct of appeal
  1. Statutory basis for closing an investigation: appeals: contents
  2. Statutory basis for closing an investigation: appeals: early planning is essential

SIOG8310 | Statutory basis for closing an investigation: appeals: early planning is essential

From HM Revenue & Customs · Specialist Investigations Operational Guidance

SIOG8120 emphasises that cases should be worked at all stages recognising that they may have to be taken to contentious appeal.

Once a contentious hearing becomes a probability the planning needs to become even more focused to ensure that all SI cases that go to contentious appeal are thoroughly and professionally prepared and presented.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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