1 August 2018
HMRC’s Litigation and Settlement Strategy (LSS)
HMRC’s Litigation and Settlement Strategy (LSS) is the framework within which HMRC seeks to resolve tax disputes through civil procedures. It was unclear whether the LSS also applied to tax credit and child benefit disputes. HMRC have confirmed to us that disputes or appeals on tax credits, child benefit and guardian’s allowance are not a ‘tax dispute’ and do not concern revenue flow, so the LSS does not apply.
For more information on challenging tax credit decisions see our challenging overpayments section
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