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The Legal and Technical Services (LTS) business unit is a team of legal and technical specialists who provide tax technical and legal support to Inland Revenue staff.
LTS is part of Investigations and Advice which sits within the Service Delivery group. Its role is to protect the integrity of the tax system and to support compliance by:
- providing independent advice and support services to assist in the resolution of complex tax issues (some which include social policy matters)
- litigating and prosecuting where enforcement is necessary
- representing the Service Delivery group and other business groups in identifying and resolving issues arising from new legislation, court cases and through tax disputes
- developing and monitoring Standard Practice Statements, Operational Statements, Depreciation Determinations and the like.
Manager, LTS Technical Standards
PO Box 2198