What is the primary aim of the Office of the General Counsel and Solicitor, and how do you measure the success of your stated aims?
What is your general approach to tax litigation?
There is still much litigation awaiting resolution through settlement or by the tribunals and courts. What plans does the Office have in place for tackling the backlog? Has the option of outsourcing to the private sector ever been mooted as a viable solution?
In a recent survey of 75 tax directors, conducted by Tax Journal, 64% believed that HMRC’s LSS ‘worked well, on the whole’, while 32% expressed the contrary view. Do you think that’s a fair reflection of the current state of play?
One of the key features of LSS is that HMRC will refuse to settle disputes with taxpayers where HMRC has received legal advice to the effect that it will win the case in question. This clearly gives the Office considerable responsibility. Can you tell us about the decision making framework when advising on such cases?
Alternative dispute resolution (ADR) was a big theme for HMRC under the coalition government in terms of resolving disputes. Is this still the case? If so, what role does the Office of the General Counsel and Solicitor have in terms of selecting disputes for ADR? Does the Office believe that the process would be more effective if it was more involved?
Is the Office concerned about the impact of public spending on the courts and tribunals that handle tax appeals?
How does the Office of the General Counsel and Solicitor approach case selection when there are a number of taxpayers appealing in respect of substantially the same area of tax law? And what is the impact on cases concerning ‘follower notices’?
What is the primary aim of the Office of the General Counsel and Solicitor, and how do you measure the success of your stated aims?
What is your general approach to tax litigation?
There is still much litigation awaiting resolution through settlement or by the tribunals and courts. What plans does the Office have in place for tackling the backlog? Has the option of outsourcing to the private sector ever been mooted as a viable solution?
In a recent survey of 75 tax directors, conducted by Tax Journal, 64% believed that HMRC’s LSS ‘worked well, on the whole’, while 32% expressed the contrary view. Do you think that’s a fair reflection of the current state of play?
One of the key features of LSS is that HMRC will refuse to settle disputes with taxpayers where HMRC has received legal advice to the effect that it will win the case in question. This clearly gives the Office considerable responsibility. Can you tell us about the decision making framework when advising on such cases?
Alternative dispute resolution (ADR) was a big theme for HMRC under the coalition government in terms of resolving disputes. Is this still the case? If so, what role does the Office of the General Counsel and Solicitor have in terms of selecting disputes for ADR? Does the Office believe that the process would be more effective if it was more involved?
Is the Office concerned about the impact of public spending on the courts and tribunals that handle tax appeals?
How does the Office of the General Counsel and Solicitor approach case selection when there are a number of taxpayers appealing in respect of substantially the same area of tax law? And what is the impact on cases concerning ‘follower notices’?