Richard Doran on why ADR may not be appropriate for tax disputes
The primary recommendation of the Tax Disputes Review considered by members of HMRC's Business Tax Forum at the end of 2009 was the greater use of Alternative Dispute Resolution (ADR) and HMRC has indicated it may pilot an ADR scheme. This would appear to conflict with HMRC's existing Litigation & Settlement Strategy which strives to litigate any dispute with more than a 50% chance of success.
Whilst we await details of a proposed scheme (should it proceed) HMRC has already attempted to provide the taxpayer with an alternative to immediate litigation with the implementation of the internal review procedure in 2009. However this procedure involves the review of the decision by another HMRC officer — as opposed to an independent third party — arguably simply delaying the eventual filing of an appeal and the onset...
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:
Richard Doran on why ADR may not be appropriate for tax disputes
The primary recommendation of the Tax Disputes Review considered by members of HMRC's Business Tax Forum at the end of 2009 was the greater use of Alternative Dispute Resolution (ADR) and HMRC has indicated it may pilot an ADR scheme. This would appear to conflict with HMRC's existing Litigation & Settlement Strategy which strives to litigate any dispute with more than a 50% chance of success.
Whilst we await details of a proposed scheme (should it proceed) HMRC has already attempted to provide the taxpayer with an alternative to immediate litigation with the implementation of the internal review procedure in 2009. However this procedure involves the review of the decision by another HMRC officer — as opposed to an independent third party — arguably simply delaying the eventual filing of an appeal and the onset...
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:
