ADR to settle tax disputes

HMRC has updated its guidance on ADR with information on the principles and responsibilities that participating taxpayers must follow.

The full ADR principles can be found in factsheet CC/FS21, but the updated guidance highlights: 

• agreeing to provide more information if asked;
• responding to any requests within 15 working days; and
• committing to attending a meeting by telephone, video or face to face, within 90 days from when the application is accepted.

See bit.ly/3eP0pmU.