Litigation and Settlement Strategy (LSS)

Information on how HM Revenue and Customs (HMRC) uses LSS to try and resolve tax disputes.



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.

Updates to this page

Published 15 July 2011
Last updated 30 October 2017 + show all updates
  1. Published an updated version of 'Resolving tax disputes: Commentary on the litigation and settlement strategy', which replaces the 2011 version.

  2. First published.

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