ARTG1020 | Introduction: Litigation and Settlement Strategy

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 tribunal’s 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.

HMRC expects all its staff, including review officers, litigators and their managers, to act in line with the rule of law and the principles of justice, to act ethically and with integrity at all times. Review officers and litigators should not act in any way that would conflict with those principles. If they have any concerns they should discuss the matter with their manager or consult the Whistleblowing and Raising a Concern guidance.

In this guidance the term 'Case Board' includes the following:

• Tax Assurance Commissioners Meetings

• Tax Disputes Resolution Board

• CCG Disputes Resolution Board

In this guidance the term ‘Issues Panel’ includes the following:

• Contentious Issues Panel

• Anti-Avoidance Board

More information about how HMRC resolves civil tax disputes, including dispute resolution and governance processes, is available at How HMRC resolves civil tax disputes.