.png)
.png)
Follow the Yellow Brick Road: 1
Key points
- Mediation in a tax dispute is part of collaborate dispute resolution.
- HMRC has no model for the mediation of tax disputes but it is in effect a form of assisted negotiation.
- Either party can propose mediation before or after HMRC has issued a formal decision.
- Several obstacles exist to mediation including a party advising against it and lack of suitability.
- An independent co-mediator must adhere to HMRC’s mediation principles.
HMRC’s annual report and accounts 2020-21 state: ‘Alternative dispute resolution (ADR) is a flexible dispute resolution tool which can help HMRC and the taxpayer resolve disputes (or reach key decision points) in a cost-effective and efficient manner. Although available at any point of a compliance check or enquiry most ADR applications are made once we have made a decision and the customer has appealed to the tribunal. The availability of ADR at any stage of litigation...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
