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2011 review: dispute resolution

James Bullock reviews the top five developments in tax affecting dispute resolution

The five key developments of 2011 in tax dispute resolution are as follows:

1. Revised LSS and the ‘politics of settlement’

The early part of the year saw   activist groups and even street protestors targeting businesses that it emerged had secured settlement deals on ‘favourable terms’ with HMRC following long-running and complex disputes. An increasing amount of debate in the press around this subject reached a climax with Dave Harnett the Permanent Secretary for Tax and Anthony Inglese Solicitor and General Counsel for HMRC giving evidence before the House of Commons Public Accounts Committee. In July HMRC ‘refreshed’ its Litigation and Settlement Strategy which was originally launched in June 2007. Writing in Tax Journal Dave...

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