We are likely to see a consistent increase in the use of mediation in tax disputes. Adam Craggs and Liam McKay (RPC) explain when and how it is in the taxpayer’s interests.
Resolving a tax dispute with HMRC can be a time-consuming and costly process. Alternative Dispute Resolution (ADR) in the form of mediation can be an effective alternative to litigation. For appropriate cases ADR is available during an HMRC enquiry and once an appeal has been filed with the First-tier Tribunal (FTT). Rule 3 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘the Tribunal Rules’) provides that where appropriate the FTT should bring to the attention of the parties the availability of ADR and if it is compatible with the overriding objective (referred to in rule 2 of the Tribunal Rules) facilitate use of the procedure.
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We are likely to see a consistent increase in the use of mediation in tax disputes. Adam Craggs and Liam McKay (RPC) explain when and how it is in the taxpayer’s interests.
Resolving a tax dispute with HMRC can be a time-consuming and costly process. Alternative Dispute Resolution (ADR) in the form of mediation can be an effective alternative to litigation. For appropriate cases ADR is available during an HMRC enquiry and once an appeal has been filed with the First-tier Tribunal (FTT). Rule 3 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘the Tribunal Rules’) provides that where appropriate the FTT should bring to the attention of the parties the availability of ADR and if it is compatible with the overriding objective (referred to in rule 2 of the Tribunal Rules) facilitate use of the procedure.
Provided...
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