Peter Kempster examines the scope for a form of alternative dispute resolution within the tax tribunal system
‘… there is a valuable role for ADR but one which would have to be carefully considered according to the area of jurisdiction and the needs of individual cases. Existing ADR methods are likely to need adaptation to meet the specific needs of tribunals.’ Tribunals for Users (The Leggatt Report) (2001)
There is increasing interest in the use of alternative dispute resolution methods (ADR) in the area of tax disputes. In the past 12 months this journal has carried detailed reports on a KPMG conference (27 July 2009) and a Tax Journal round table discussion (19 April 2010) both on this topic. It is also the subject of this year's ICAEW Tax Faculty's Hardman Symposium.
The debate to date has considered ADR as an absolute alternative to making an appeal to...
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Peter Kempster examines the scope for a form of alternative dispute resolution within the tax tribunal system
‘… there is a valuable role for ADR but one which would have to be carefully considered according to the area of jurisdiction and the needs of individual cases. Existing ADR methods are likely to need adaptation to meet the specific needs of tribunals.’ Tribunals for Users (The Leggatt Report) (2001)
There is increasing interest in the use of alternative dispute resolution methods (ADR) in the area of tax disputes. In the past 12 months this journal has carried detailed reports on a KPMG conference (27 July 2009) and a Tax Journal round table discussion (19 April 2010) both on this topic. It is also the subject of this year's ICAEW Tax Faculty's Hardman Symposium.
The debate to date has considered ADR as an absolute alternative to making an appeal to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
