HMRC has published its finalised litigation and settlement strategy and ADR guide for HMRC staff. Now we have the final version, the question is what will happen next? The immediate answer appears to be some more pilots.
We now have a final LSS and ADR guidance although the tax disputes world seems to have been operating on the draft ‘refreshed’ version since last July.
The LSS commentary hasn’t changed materially although the governance section will need to change to reflect the new Governance Code of Practice when it's published including the role of the new Assurance Commissioner. Fundamentally the strategy still has the same issues hanging over it discussed many times in this journal – when is a case ‘all...
