On 30 October 2017, HMRC published an updated version of its LSS entitled: “Resolving tax disputes: Commentary on the litigation and settlement strategy”.
HMRC’s LSS and associated commentary governs its approach to settling tax disputes, whether through negotiation or civil litigation. Corresponding revisions have been made to the detailed “Code of governance for resolving tax disputes”. The core approach remains the same, although there are changes to take greater account of behavioural factors and shift the emphasis in some areas.
The commentary can be viewed here.