A5.712A Large cases
In February 2012 HMRC announced new governance arrangements for the settlement of significant tax disputes. Under the arrangements, all cases involving more than £100m are referred, with recommendations from a panel of senior tax professionals, to three tax expert Commissioners, one of whom is the Tax Assurance Commissioner responsible for overseeing all large settlements1.
In November 2012, HMRC published a code of governance for the resolution of tax disputes, setting out the Tax Assurance Commissioner's role in more detail, outlining the decision-making process for resolving tax disputes according to the characteristics of the case and establishing the Tax Disputes Resolution Board (TDRB). The code of governance is updated on a regular basis.
Code of governance for resolving tax disputes
This code sets out HMRC's governance arrangements for decisions on how tax disputes should be resolved. Most disputes are resolved collaboratively and by agreement, and only a very small minority of disputes need to be resolved by legal action, either in a tribunal or a higher court. The litigation and settlement strategy (LSS) (see A5.712), sets out the basis on which HMRC will reach agreement in a tax dispute. The arrangements described in the code are intended to provide assurance that the principles of the LSS are applied consistently in practice to the resolution of tax disputes.
Where the tax at stake in a dispute is at least £100m, or the case is regarded as sensitive, the decision on the resolution of the dispute must be taken by three tax-expert
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