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| HMRC publish internal disputes guidance |
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During a week in which the House of Lords has listened to the infamous dispute between HMRC and Mr and Mrs Jones (Arctic Systems), HMRC have published their litigation and settlements strategy (LSS) document, setting out principles for bringing tax disputes to a conclusion, whether by agreement with the taxpayer, or by litigation. The aim of the LSS is to ensure that HMRC conduct disputes in a way that is professional, effective and that supports their objectives to close the tax gap and provide customers with a clear understanding of the law. The main themes of the LSS include:
Anyone dealing with HMRC should find the document a useful reference tool. Link HMRC: Litigation and Settlement Strategy
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About The Author  Sarah Laing Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences). Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession. |
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Article Added Wednesday, 06 June 2007 | 538 Hits |
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