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Follow the Yellow Brick Road: 2
Key points
- At the start of the conversation the demeanour of the mediator should be one of polite curiosity.
- HMRC will not settle by agreement for an amount which is less than it would reasonably expect to obtain from litigation.
- At the conclusion of the mediation the mediator will draft a summary of what has been agreed and what remains in dispute.
- Before the mediation day the difference between a ‘tax fact’ and a ‘negotiating position’ should be made clear to the taxpayer by their legal advisers.
The mediator’s style in a tax dispute is usually facilitative. On the mediation day the mediator’s role is to listen and help the participants to have a conversation – whatever the outcome. The mediator does not possess all the facts and unlike a judge has not heard all of the evidence therefore it is not the mediator’s...
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