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Rediscovering ADR
Key points
- HMRC’s statement of case was a barrier to alternative dispute resolution.
- Following a 2020 First-tier Tribunal practice statement HMRC accepts that ADR can be used at any stage in the litigation process.
- Due to the difficulties caused by the Covid-19 pandemic HMRC has recently been more amenable to resolving disputes by ADR.
- A decision by HMRC to settle through litigation is restricted by its duties under the litigation and settlement strategy.
Alternative dispute resolution (ADR) in the form of mediation remains an important part of the tax dispute resolution process.
In light of the backlog of cases caused by Covid-19 and the practice statement issued by the First-tier Tribunal last year (tinyurl.com/zzbk7j2d) we expect that taxpayers and HMRC will begin to re-examine and embrace ADR as an effective method of resolving disputes with HMRC.
Recent downturn...
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