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Tax Investigations Update

Richard Clarke Director PricewaterhouseCoopers LLP explores HMRC's recently published Litigation and Settlements Strategy
HMRC recently published its Litigation and Settlements Strategy (LSS) and the HMRC Director General Business Dave Hartnett explained its aims in an article in The Tax Journal Issue 889 11 June 2007. The strategy document represents guidance for HMRC across all taxes and is concerned with the principles for bringing tax disputes to a conclusion.
The LSS raises a number of inevitable questions for advisers especially those who regularly assist clients with HMRC enquiries where disagreements concerning factual interpretation and points of tax law regularly occur.
Will my client's case now go to the Commissioners?

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