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LSS relaunch: HMRC to invite views on draft guidance

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Draft, detailed guidance on HMRC’s ‘refreshed’ Litigation and Settlements Strategy will be published shortly, HMRC have told Tax Journal.

HMRC will invite comments on the content, which is expected to include governance processes to ensure the even-handed resolution of major disputes.

The ‘refreshed’ LSS published on 15 July sets out the principles governing HMRC’s handling of disputes concerning taxes, duties and tax credits. 

Dave Hartnett, Permanent Secretary for Tax, has indicated that the new guidance will give details of governance processes to ensure ‘consistent and even-handed resolution of disputes where the issue in dispute is significant or affects a large number of taxpayers’, and will explain what is meant by a ‘collaborative approach’.

‘The refreshed LSS is a more concise document and as it is now supported by detailed guidance covering HMRC’s approach to collaborative working and resolving disputes, it is an improvement on the original,’ Kevin Elliott and Julie Hughff, dispute resolution specialists at KPMG, wrote in last week's issue of Tax Journal.