HMRC has updated its guidance Use Alternative Dispute Resolution to settle a tax dispute to confirm that ADR can no longer be used for forfeiture and civil evasion penalties. The section What ADR can be used for has been revised accordingly.
HMRC has updated its guidance Use Alternative Dispute Resolution to settle a tax dispute to confirm that ADR can no longer be used for forfeiture and civil evasion penalties. The section What ADR can be used for has been revised accordingly.