SolvedDANSP05000 | HMRC’s Litigation and Settlement Strategy
From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments
General
HMRC’s Litigation and Settlement Strategy (LSS) is the framework within which HMRC resolves tax disputes through civil law processes and procedures in accordance with the law. It applies irrespective of whether the dispute is resolved by agreement with the customer or through litigation. For more information, see the Litigation and Settlement Strategy (LSS) - GOV.UK