Peter Nias and Geoff Lloyd explain how the use of alternative dispute resolution techniques should enhance the litigation process.
Last year (in July) HMRC published its refreshed Litigation and Settlement Strategy (LSS) together with draft guidance to its staff on its application and draft guidance on the use of Alternative Dispute Resolution (ADR) procedures in large and complex cases.
Far from heralding a return to the days of ‘doing deals’ or going soft on taxpayer compliance the updated LSS sets out a roadmap to enhance both litigation and settlement as a means of resolving disputes ...
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