Up to March 2013, the Commissioners considered 22 cases referred to it by the Tax Disputes Resolution Board, with recommendations that 16 taxpayers’ proposals should be accepted and five rejected (one was referred with no recommendation). The Commissioners decided that in 11 cases (worth £1.368bn in total) the taxpayers had proposed an acceptable basis for settlement; that in six cases (worth £285m in total) the recommendations should be accepted, but with additional conditions attached; and that in five cases (worth £398m in total) the taxpayers’ proposals should be rejected.

The report is available online: click here and here.