»Ê¹ÚÌåÓýapp

Solicitor’s Office will represent the Department at tribunal hearings concerning IPT, and prepare the formal documentation. »Ê¹ÚÌåÓýappy are responsible for appointing Counsel (a barrister) who will actually conduct the appeal on behalf of HMRC.

»Ê¹ÚÌåÓýapp Solicitor’s Office also:

• keeps a record of the progress of the case;
• carries out preliminary work on appeals such as the preparation of Notices and Applications for submission to tribunals;
• prepares the Department’s formal statement of case and other documents required by the tribunal;
• enters into all correspondence with the appellant and/or their representative; and
• generally provides advice on handling of a case.

»Ê¹ÚÌåÓýapp Solicitor’s office often works to very tight deadlines in order to comply with the Tribunal procedures. Where you are asked to provide comments on a statement of case or piece of correspondence, or you are required to provide a witness statement, it is imperative that you do so as soon as possible.

In addition, Solicitor’s Office maintains copies of every decision and a record, by tribunal reference, of both the nature and result of every appeal, and whether an appeal was made to a higher court.

Remember to follow the new procedures contained in Appeals, Reviews and Tribunals guidance (ARTG) from 1 April 2009. See IPT09140 for a summary of the changes.