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Agreeable disagreements
KEY POINTS
- The Treasury Sub-Committee is inquiring into the conduct of tax enquiries and the resolution of tax disputes.
- Does HMRC’s conduct in tax enquiries and disputes meet its code of governance?
- Disputes must be resolved ‘in accordance with the law’.
- Enquiries require increasingly greater and earlier commitment of taxpayers’ resources.
- Can the scope of HMRC’s request be narrowed?
- The litigation and settlement strategy imposes restrictions on HMRC’s ability to make concessions.
- Settlement proposals concerning larger more complex or sensitive cases must...
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