Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what recent assessment he has made of the effectiveness of HM Revenue and Customs' accounting procedures relating to assessing the cost of pursuing big value claims.

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.