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Simon Whitehead, Partner, Dorsey & Whitney (Europe) LLP, comments on how to resolve issues of general relevance in the new era of HMRC's litigation and settlement policy

 
Simon Whitehead Partner Dorsey & Whitney (Europe) LLP comments on how to resolve issues of general relevance in the new era of HMRC's litigation and settlement policy
 
I have been asked for this special edition of The Tax Journal to offer some comments on how to resolve issues of general relevance in the new era of HMRC's litigation and settlement policy. Where a fundamental issue particularly of the law divides taxpayers and HMRC in a way that can only realistically be resolved by a Court how best can this be approached to produce an answer generally applicable to all concerned?
 

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