HMRC litigation and settlement strategy

Produced by Tolley in association with

Owner-Managed Businesses

Guidance

Introduction

HMRC’s litigation and settlement strategy (LSS) governs how HMRC conducts civil law disputes in relation to all taxes. ‘Disputes’ in this context is given a wide meaning as explained below. The LSS covers most of HMRC’s compliance activity but does not apply to criminal investigations.

Advisers need to be aware of the LSS because it sets out a series of generic principles that govern how HMRC intends to conduct civil disputes to ensure this is done proportionately and within the law, in a way that minimises the number of ongoing disputes.

The LSS, and the attendant guidance, is drafted in sufficient detail to provide a ready means of holding HMRC to account (eg through its complaints process) if during any dispute HMRC fails to follow these principles.

Special considerations might apply for disputes involving NIC, PAYE or VAT. This is due to the possible implications for an individual’s contribution record in the case of NIC, and the tax treatment of other taxpayers in the case of PAYE and VAT disputes. Therefore, the

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Simon Oakes

Simon is a consultant advising on the use of HMRC's complaints process, providing a bespoke service for anyone who is unhappy with how they have been treated and wish to seek redress. He also provides expert opinion on HMRC maladministration. In doing this he draws on the skills and experience gained from a successful career at HMRC where he reached senior levels, holding a variety of policy, technical and front line operational roles, including heading the Adjudicator's Office. In the latter Simon has enjoyed an influential role shaping the wider complaints and redress environment through his membership of the high level steering group overseeing the work of the then Parliamentary Ombudsman on defining the Principles of Good Administration, and the British and Irish Ombudsman Association (BIOA) Working Group on the Principles of Good Complaints Handling.

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