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Dangerous mix
Key points
- Not all disagreements with HMRC are suitable for alternative dispute resolution.
- HMRC wished to resile from the agreement in the Serpentine Trust case.
- The department seemed not to have identified the policy aspects before the mediation took place.
- Alternative dispute resolution serves a useful purpose but not if policy is involved.
It is said of Irish history that the Irish remember it for too long and the English forget it too quickly. I think that the same could be said of the introduction of tax initiatives; taxpayers and their agents remember the background to the initiative too long and HMRC forgets it too quickly.
Alternative dispute resolution (ADR) in tax matters dates from the Dave Hartnett era. I recall him telling a meeting of professional representatives when he first floated the idea that it would not work unless the decision-maker attended the meeting. He also emphasised that not all disputes were suitable for ADR...
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