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How alternative dispute resolution is used to settle cases

26 November 2019 / Barbara Bento , Mark Taylor
Issue: 4722 / Categories: Comment & Analysis
11996
Peaceful negotiations

KEY POINTS

  • The alternative dispute resolution process is confidential and without prejudice.
  • It produces a quick outcome most within 120 days.
  • In 2018-19 88% of cases were resolved through alternative dispute resolution.
  • Benefits include reduced costs with higher chance of success than litigation.
  • Taxpayers can use their own mediator working alongside HMRC’s.


Alternative dispute resolution (ADR) is a flexible process conducted confidentially whereby a neutral person actively engages with and assists parties in working from a position of dispute or difference towards a negotiated agreement and resolution. It has become an increasingly popular option to help HMRC caseworkers and taxpayers to reach agreement through mediation in a way that secures the right tax under the law in a cost effective and efficient manner.

It began as a...

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