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More advisers and their clients should engage in the alternative dispute resolution process.
KEY POINTS
- The alternative dispute resolution process can be a practical alternative to litigation.
- Mediators may be specially-trained HMRC officers or wholly independent.
- The process allows the parties greater control over the outcome than a court or tribunal hearing.
- Successful mediations depend on the engagement of both sides in the process.
- An ADR should be a collaborative method to identify the correct amount of tax.
Most tax practitioners will agree that there has been a considerable hardening of attitudes by HMRC over the past 10 years. Even if we leave aside the restrictions imposed on departmental officers by the litigation and settlements strategy (LSS) HMRC are now regularly taking points that would never have been considered a few years ago. This is leading to longer enquiries and tough decisions having...
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