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Test case litigation program

 
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Applications we receive

Most applications for funding come to us directly from taxpayers who have begun litigation in a court or tribunal.

We also get applications from taxpayers who are considering litigation, asking for in-principle approval for the funding of their case if the matter proceeds. We also receive applications from professional or industry bodies seeking to test a significant issue for their members.

When we receive an application for funding, we will check that your client has provided all the information we need to consider their application. The section How to apply explains what your client's application needs to include.

If we need more information, we will contact you and give your client the opportunity to present their best case. Once we have all the information, we ask for comments from our internal stakeholders and include their comments with the papers considered by the panel.

Generally, we will make a decision less than three months after we receive an application, although it may take longer if we need more information. When we decline funding, we will give you the decision in writing, with reasons.

If we approve your client's application, we will inform you of the decision and then agree how that funding will be provided (see Funding arrangements). The most common arrangement is a formal agreement under a test case funding deed. In these cases, we will send you a draft deed setting out the terms and conditions. Your client will need to consider that offer carefully before responding or accepting.

Sections within Applications we receive

Last Modified: Friday, 10 May 2013

 
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