SVM116020 - Case Selection, Handling and Settlement: Key Principles

This chapter sets out the key principles to be followed in

• the selection of cases suitable to be taken up for negotiation;
• working with the case owner (i.e. the originating tax office) on a partnership basis;
• case handling - ensuring cases move as fast as possible to a satisfactory outcome;
• caseworker and management review of working valuations;
• settling cases by agreement;
• reaching a satisfactory negotiated settlement;
• preparation for litigation, in case negotiations should fail.
• taking cases to litigation