TSEM4565 - Settlements legislation appeals: jurisdiction & representation

Appeals against assessments made because of the application of the provisions of the Settlements legislation (as defined at TSEM4015) lie exclusively to the Special Commissioners (AP3372 onwards). A member of the Solicitor’s Office may represent HMRC.

Before you mention the possibility of an appeal hearing refer the case to HMRC Trusts Head Office Edinburgh. They will let you have advice on the case, and arrange any appeal hearing. This will ensure that we are consistent with our application of the Settlements legislation.