There is increasing interest in the use of alternative dispute resolution (ADR) methods in the area of tax disputes. The debate to date has considered ADR as an absolute alternative to making an appeal to the Tax Tribunal. Non-tax jurisdiction tribunals have implemented ADR within their tribunals in the forms of Judicial Mediation and Early Neutral Evaluation. How would those work in the context of tax disputes, and is there demand from users of the Tax Tribunal?
