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Off to mediation with HMRC

12 December 2022 / Carl Islam
Issue: 4869 / Categories: Comment & Analysis
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...

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