It’s good to talk

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...