On 30 October 2017, HMRC published an updated version of its Litigation and Settlement Strategy (LSS).

The LSS and associated commentary governs HMRC’s 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.