2010 has been a year of consolidation for tax disputes after five years of frenetic activity. Nonetheless, there have been significant developments in terms of a revision of LSS, a serious look at introducing mediation to tax disputes and what looks like a genuine attempt at a hard clampdown on tax evasion – notably a fivefold increase in prosecutions. The Tribunals have also been busy, not least clarifying some of the key procedural issues arising from the 18-month-old Tribunal regime.
