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Update for dispute resolution guidance

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HMRC has updated its code of governance for resolving tax disputes and the commentary on the litigation and settlement strategy (LSS). The code of governance has been updated to reflect the involvement of the case boards and issue panels within the various lines of HMRC business, including: enforcement and compliance; business tax; and specialist personal tax. The LSS commentary has been updated to reflect changes in the governance processes set out in the code and the first tax assurance commissioner’s annual report for 2012/13. Full details are available from HMRC’s website.