HMRC puts out final LSS & ADR guidance

HMRC has published the finalised versions of guidance on the litigation and settlement strategy (LSS) and the alternative dispute resolution (ADR) for large and complex issues

Draft guidance was published in July 2011 and comments were invited up until 31 October 2011. According to HMRC both documents were “well received”, with very few comments on the actual material.

The LSS guidance has been renamed as the LSS commentary because, while guidance for staff will be integrated into HMRC manuals in the coming few months, HMRC considers the commentary should still be available as a stand-alone product for both staff and customers.

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