Work in progress: Larger tax settlements: a follow-up
report
Study outline
In July, we reviewed HMRC's governance procedures for resolving
large tax disputes (HM Revenue & Customs
2010-11 report and accounts, 8 July 2011).
At the 17 October 2011 Public Accounts Committee hearing on our
report, the Comptroller and Auditor General (C&AG) committed to
doing additional work to examine the reasonableness of some of the
larger settlements, with the benefit of tax advice.
Sir Andrew Park has agreed to provide this tax expertise to
assist the C&AG with our review. Sir Andrew is a retired High
Court judge who, as a barrister and later as a judge, participated
in many tax cases at all levels up to the House of Lords.
The review will examine the reasonableness of five of the
largest tax settlements. For each, it will look at whether:
- the settlement value was reasonable given the circumstances of
the case;
- it was consistent with HMRC's Litigation and Settlement
Strategy;
- appropriate legal advice was sought and acted upon; and
- HMRC followed its own procedures.
Reporting schedule
The C&AG aims to report the results of this work to the
Public Accounts Committee in summer 2012.
Members of the NAO team
Director: Paul Keane
Audit Manager: Fiona Nicolle
Media contact: Barry Lester, Press Office
T: 020 7798 5339
M: 07770 678477
Email above personnel using our contact
us form selecting Tax & duties as the
topic, marking it for their attention in the subject field.