HMRC's Litigation and Settlement Strategy re-launched
The Litigation and Settlement Strategy (LSS), which sets out the principles whereby HMRC handles tax disputes has been re-launched.
The LSS applies to those disputes which are subject to civil law procedures, and to disputes whether resolved by agreement or through litigation. Therefore this includes most of HMRC's compliance activity.
More information is available at http://www.hmrc.gov.uk/practitioners/lss.pdf