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HMRC’s new ADR guidance: more harm than good?

Anastasia Nourescu and David Pickstone (Stewarts) consider the pitfalls of HMRC’s newly published ADR guidance and how taxpayers and advisers should approach ADR going forward.

On 1 February 2023 HMRC published its first alternative dispute resolution (ADR) guidance as part of its internal manual. At first glance this may appear to be a step in the right direction as it suggests HMRC is embracing ADR more than it has historically. However a closer look shows that HMRC has taken this as an opportunity to impose one-sided requirements that make the process overly restrictive.

The principles of ADR

ADR in tax disputes normally refers to mediation rather than any more structured forms of ADR such as arbitration. Indeed rule 3(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘the Tribunal Procedure Rules’) specifies that arbitration under Part I of...

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