LSS20200 - Purpose and scope of the strategy

»Ê¹ÚÌåÓýapp Litigation and Settlement Strategy (LSS) is the framework for resolving tax disputes through civil law procedures. »Ê¹ÚÌåÓýapp LSS covers the lifecycle of a dispute and therefore applies from the very beginning of any compliance activity - after risk assessment has taken place.

»Ê¹ÚÌåÓýapp term ‘taxâ€� includes all taxes, duties, interests, and penalties.

»Ê¹ÚÌåÓýapp purpose of the LSS is to:

  • ensure that we resolve disputes consistently within the law, whether by eventual agreement or through litigation where an agreement cannot be reached, and
  • facilitate resolution of disputes in relation to all taxes, duties and associated payments, therefore the term ‘taxâ€� should be interpreted accordingly.

»Ê¹ÚÌåÓýapp LSS applies to all tax disputes resolved through civil procedures and to all decisions we take about such disputes, at whatever level.

»Ê¹ÚÌåÓýapp LSS does not apply to cases handled through criminal proceedings.