ARTICLE · 23 AUGUST 2011

Weekly Tax Update - Monday 22 August 2011

Smith & Williamson

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HMRC has published draft guidance on its litigation & settlement strategy (LSS) and use of alternative dispute resolution (ADR), for comment by 31 October 2011.

United KingdomTax

Richard Mannion

1. General news

1.1. Litigation & settlement strategy and alternative dispute resolution

HMRC has published draft guidance on its litigation & settlement strategy (LSS) and use of alternative dispute resolution (ADR), for comment by 31 October 2011.

The ADR guidance refers to ADR in use for large and complex cases. Further guidance will be issued in due course for the use of ADR in smaller and non-complex cases.

The LSS guidance comments as follows:

The LSS encourages HMRC staff to:

Minimise the scope for disputes and seek non-confrontational solutions;
Base case selection and handling on what best closes the tax gap;
Resolve tax disputes consistently with HMRC's considered view of the law;

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