.png)
.png)
Spot the difference
Key points
- HMRC’s alternative dispute resolution means mediation rather than arbitration.
- The mediator will be an HMRC officer unless the taxpayer wishes to appoint a fully independent mediator but the taxpayer will be expected to pick up the tab.
- HMRC caseworkers sometimes see ADR as a fact-gathering exercise and refuse to countenance any discussion towards a settlement.
- HMRC now requires taxpayers to agree to it being permitted to use information that is material to a taxpayer’s tax or penalty position.
- This lack of confidentiality contradicts the purpose of the ADR process.
In my article ‘Better than sliced bread?’ (Taxation 22 October 2015 page 10) I extolled the virtues of the alternative dispute resolution (ADR) process when trying to resolve a dispute between taxpayers and HMRC. Recent developments have somewhat reduced the attractiveness of the ADR process but I would not wish to discourage practitioners from considering it...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
