Helen Adams considers the benefits of using ADR to settle enquiries into a trading company and its owners
Question
I have reached an impasse in correspondence with HMRC regarding enquiries into a trading company and its owners a husband and wife. The enquiries cover four tax years and numerous matters including some technical points. All available information has been given to the inspector but no progress has been made in the last 12 months. I understand that HMRC wishes to use alternative dispute resolution to settle tax disputes and I am wondering whether it would be appropriate to request it in this case. Is HMRC likely to agree? What are the potential benefits what would it involve and how would I go about it?
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