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ARTICLE · 13 AUGUST 2025

Need To Know: Settlements And Alternative Dispute Resolution

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Navigating tax disputes can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we provide an overview of HMRC's approach to settling tax disputes...

United KingdomLitigation, Mediation & Arbitration
Sarah Ling
Sarah Ling
Simon Fraser
Simon Fraser

Navigating tax disputes can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we provide an overview of HMRC's approach to settling tax disputes and the process of alternative dispute resolution (ADR) available to taxpayers when a dispute has arisen.

HMRC's approach - the Litigation and Settlement Strategy

HMRC's published approach to dispute resolution and settlement has the stated aim of ensuring fairness, efficiency and compliance with the law.

At the heart of HMRC's approach to resolving tax disputes is the Litigation and Settlement Strategy (the LSS). This strategy provides a formal framework governing how HMRC handles disputes, whether they are resolved through agreement with the taxpayer or through litigation. Some key elements of the LSS are as follows.

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