Commentary

I11.107 The Solicitor's Offices

IHT, trusts and estates

I11.107 The Solicitor's Offices

I11.107 The Solicitor's Offices

The Solicitor of HMRC may be consulted by the Enforcement Division or one of the other teams in HMRC Capital Taxes on questions of law emerging in the course of determination of liability. The Solicitor's Office also institutes proceedings for the recovery of arrears of tax or for the delivery of documents.

The Solicitor may be a barrister or a solicitor. Appeals to the First Tier Tribunal and criminal proceedings are conducted by him assisted by professional members of his staff.

The Solicitor conducts proceedings in the Upper Tribunal, the High Court, the Court of Appeal

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