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It’s good to talk

17 April 2012 / Andrew Gotch , Hui Ling Mccarthy
Issue: 4349 / Categories: Comment & Analysis
ANDREW GOTCH and HUI LING MCCARTHY consider the future of HMRC’s alternative dispute resolution project


  • 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...

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