Select committee: Public Accounts Committee
Conclusion 16
9th Report - Large business tax compliance
Published 10 Jul 2026
Addressed to HM Treasury
Public Accounts Committee Large business tax compliance All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
HMRC explained that when litigation is involved, there are factors outside its control and it must work with the court system to resolve cases. HMRC said it is focused on reaching agreement with businesses and avoiding litigation where it can, subject to appropriate governance and oversight arrangements. It told us that it is increasingly using alternative dispute resolution, which has helped to reduce the number of cases going to litigation as well as the time taken on cases. HMRC emphasised, however, that litigation remains an important safeguard for customers when they disagree with HMRC’s viewpoint. In these cases, HMRC said it is focused on improving its legal function and how it works with compliance teams and the Crown Prosecution Service to make sure cases can proceed as efficiently as possible.27 IT transformation
From: Public Accounts Committee, 9th Report - Large business tax compliance (HC 86), 10 July 2026
Government response
The government responded to the whole report on 1 October 2026 (deadline 10 September 2026).