This question was answered on 17th March 2016
In February 2012, changes were announced to HM Revenue and Customs’ (HMRC) tax dispute governance arrangements to provide greater assurance and transparency. One of the key changes was the appointment of a Tax Assurance Commissioner (TAC) who has an explicit challenge role in decision making on cases. The TAC plays no part in discussions with taxpayers on their tax liabilities and has no line management responsibilities for case-workers. In February 2015 the National Audit Office reported: “HMRC has responded effectively to our and the [Public Accounts] Committee’s criticism about the way it governs large tax disputes. The appointment of a tax assurance commissioner and the publication of his annual reports are welcome changes that have significantly improved public confidence in how HMRC deals with large companies.”