HMRC said that its governance processes are set out in its litigation and settlement strategy. It told us it is confident these processes are robust, and is constantly looking for evidence that shows it is acting fairly and consistently in disputes. It highlighted that in cases that go to litigation it is getting it right in the majority of cases, with a success rate of over 90%. Alongside its standard reporting to Parliament, HMRC stated that the C&AG’s report provides further assurance that it is working fairly and consistently to collect the right tax from large businesses. HMRC also told us that in the most significant cases, where over £100 million in tax is at stake, additional oversight is provided by its tax assurance commissioner.34