Guidance

Litigation and Settlement Strategy (LSS)

Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.

• From: HM Revenue & Customs
• Published: 15 July 2011
• Last updated: 30 October 2017 — See all updates

Documents

Resolving tax disputes: Commentary on the litigation and settlement strategy

PDF, 1.38 MB, 41 pages

Details

HMRC’s Litigation and Settlement Strategy (LSS) is the framework within which HMRC resolves tax disputes through civil law processes and procedures in accordance with the law. It applies irrespective of whether the dispute is resolved by agreement with the customer or through litigation.

Published 15 July 2011
Last updated 30 October 2017 + show all updates

1. 30 October 2017

   Published an updated version of 'Resolving tax disputes: Commentary on the litigation and settlement strategy', which replaces the 2011 version.

2. 15 July 2011

   First published.