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ANDREW GOTCH and HUI LING MCCARTHY consider the future of HMRC’s alternative dispute resolution project
KEY POINTS
- Alternative dispute resolution usually involves mediation.
- Pilot covers large businesses and SMEs.
- Hope is to avoid having to go to court.
- Advisers need to take advantage of ADR.
- Particularly useful where negotiations have stalled.
You may or may not have heard the expression ‘alternative dispute resolution’ (ADR) but either way you probably do not have a clear idea of what it means or how it could help your clients.
In the context of most tax disputes the type of ADR used will be a form of mediation. The essence of mediation is that a third party who has not previously been involved with the dispute is brought in to facilitate negotiations between the parties with a view to reaching an agreement acceptable to both sides.
So what’s...
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