lss

The National Audit Office (NAO) concluded that five corporate tax dispute settlements with HMRC were “all reasonable” and produced a positive outcome for the Exchequer.

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Responding to criticism from MPs, HMRC will appoint a new commissioner to oversee major tax disputes.

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HMRC has set out how it deals with taxpayer disputes via its refreshed Litigation and Settlement Strategy (LSS), but the updated policy and guidance could have wider implications.

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