2011 was a monumental year in the field of Tax Dispute Resolution, which now finds itself very much at the core of Tax Policy making. In part due to the activities of ‘activist groups’ it has even found a fairly regular place in the national news. From HMRC's refreshed LSS through the concept of mediation, the whole approach to Tax Dispute Resolution is being refreshed. The banking disclosure deal with Switzerland will keep tax investigations practitioners busy for the next few years, while the Mayes decision has – at last – clarified the boundaries of where tax planning can succeed. Then there is the GAAR …
