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Tax disputes: HMRC finalises LSS commentary and ADR guidance

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HMRC has published its guidance on the litigation and settlement strategy relaunched last July. The draft guidance was well received, HMRC said, with ‘very few comments on the actual material’.

The guidance has been renamed ‘commentary’ because ‘while guidance for staff will be integrated into HMRC manuals in the coming few months, HMRC consider the commentary should still be available as a stand alone product for both staff and customers’.

The material on governance procedures will be withdrawn once HMRC has published the new code of practice on governance of tax disputes announced by Lin Homer, HMRC's Chief Executive, on 27 February.

The draft guidance on the use of alternative dispute resolution (ADR) in large or complex cases was also well received, HMRC said. The final guidance includes examples of the types of cases where ADR has been effective in resolving an issue.

The ‘large and complex’ ADR pilot has been extended – details are set out on the HMRC website.