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ADR meetings: trust the process or steer clear?

24 April 2023 / Waqar Shah
Issue: 4885 / Categories: Comment & Analysis , ADR , CJEU , HMRC , Income Tax , Inheritance Tax , Investigations
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Settling disputes

Key points

  • Tax litigation can be costly time consuming and stressful.
  • Alternative dispute resolution can be a good way to resolve tax disputes and it is generally favoured by HMRC.
  • Will changes to HMRC’s approach to ADR make it a less attractive proposition?
  • HMRC’s new manual distinguishes between matters which are without prejudice (as opposed to those which are off the record) and it considers that any ‘tax fact’ that is or may be disclosed in mediation can and will be relied upon by HMRC.
  • There is a concern that with the ambiguity from the internal guidance many will advise their clients to avoid committing to ADR.

Generally alternative dispute resolution (ADR) methods of disputes can be an incredibly effective way for matters to be concluded without recourse to lengthy and often expensive litigation. When talking to other lawyers particularly those who work in different...

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