The aim of HMRC’s
Litigation and Settlement Strategy is to make
sure that we conduct disputes in a way that is professional,
effective and that supports our objectives to close the tax gap and
provide customers with a clear understanding of the law.
Operation of the new appeals and tribunals process must be
consistent with this aim, and officers having any involvement with
the resolution of disputes, in particular those conducting reviews,
see
ARTG4000 onwards, must be aware of the
content of the Strategy and act in line with it.
