Resolving Tax Disputes: HMRC has published an updated version of ‘Code of governance for resolving tax disputes’. The document sets out HMRC’s internal governance arrangements for decisions on how tax disputes (including Alternative Dispute REsolution (ADR)) should be resolved. Governance processes are in place to ensure that HMRC deals with all cases fairly and in an even-handed manner. If there is disagreement between HMRC and the taxpayers, they are able to ask us to review the decision or appeal through the Tribunal and Court processes.

Litigation and settlement strategy (LSS): HMRC has published an updated version of ‘Resolving tax disputes: Commentary on the litigation and settlement strategy‘, which replaces the 2011 version. The LSS is the framework within which HMRC resolves tax disputes through civil law processes and procedures in accordance with the law. It applies irrespective of whether the dispute is resolved by agreement with the customer or through litigation.