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Written question asked by Brian H Donohoe (Labour) on Tuesday, 20 January 2015, in the House of Commons. It was due for an answer on Thursday, 22 January 2015. It was answered by David Gauke (Conservative) on Thursday, 29 January 2015 on behalf of the Treasury.


Unpaid Taxes

Question

To ask Mr Chancellor of the Exchequer, what criteria HM Revenue and Customs uses to assess the prudence of settling a tax case when costs of pursuing a case are compared to the settlement offer.

Answer

HM Revenue and Customs' (HMRC’s) approach to taking-up, working and settling disputes is set out in its published Litigation and Settlement Strategy (LSS). Governance procedures for how HMRC settles big value disputes are set out in the published Code of Governance for resolving tax disputes.


Together the LSS and the Code of Governance assure taxpayers that tax rules are applied appropriately and even-handedly by HMRC.


Secondary information

Type
Written question
Reference
221400
Session
2014-15
Grouped for answer
Yes
Subjects
Costs Revenue and Customs Unpaid taxes
Link
View this Written question on www.parliament.uk