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HMRC's Litigation and Settlements Strategy

Jason Collins and Michael Blackwell, Tax Litigation, McGrigors LLP, look at HMRC's Litigation and Settlements Strategy one year on and see what it means in practice for taxpayers

 
Jason Collins and Michael Blackwell Tax Litigation McGrigors LLP look at HMRC's Litigation and Settlements Strategy one year on and see what it means in practice for taxpayers
 
Just over a year ago HMRC published its Litigation and Settlements Strategy (LSS) setting out its approach to the resolution of disputes with taxpayers. In particular the document focuses on the relevant factors for HMRC when deciding whether to agree a settlement on the issues in question or instead to proceed to litigation. What comes across clearly from the paper is that HMRC is not afraid to litigate where it considers it appropriate. Does this...

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