Wendy Walton and Miranda Chamberlain review recent developments in the private client arena, which include alternate dispute resolution, an update on ATED, HMRC’s let property campaign, and the FTT decision on discovery assessment in the Michael Freeman case
Following a successful two-year trial period HMRC is now permanently offering a way for small businesses and individuals to resolve their tax disputes via alternative dispute resolution (ADR). The service uses an HMRC facilitator who will not previously have been involved in the dispute who will work with the taxpayer and HMRC to broker an agreement between them. It may also be possible to agree that joint mediators (an HMRC facilitator and a qualified mediator from an accountancy firm) can be used instead in suitable cases.
