James Bullock gives a practitioner’s perspective on the future of alternative (or collaborative) dispute resolution
Initially proposed by the then Master of the Rolls Lord Woolf in 1996 ADR emerged as a dominant concept in civil dispute resolution in the Civil Procedure Rules 1998 (CPR) which apply to all cases from 26 April 1999 with the intention of encouraging early settlement of disputes through a combination of pre-action protocols active case management by the courts and penalties for parties who unreasonably refuse to negotiate.
In relation to tax the concept of ADR first emerged last year in the rules for the new Tribunal. For example Rule 3 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 places an obligation on the Tribunal to bring to the attention of the parties and (subject to being compatible with the overriding objective of the...
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James Bullock gives a practitioner’s perspective on the future of alternative (or collaborative) dispute resolution
Initially proposed by the then Master of the Rolls Lord Woolf in 1996 ADR emerged as a dominant concept in civil dispute resolution in the Civil Procedure Rules 1998 (CPR) which apply to all cases from 26 April 1999 with the intention of encouraging early settlement of disputes through a combination of pre-action protocols active case management by the courts and penalties for parties who unreasonably refuse to negotiate.
In relation to tax the concept of ADR first emerged last year in the rules for the new Tribunal. For example Rule 3 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 places an obligation on the Tribunal to bring to the attention of the parties and (subject to being compatible with the overriding objective of the...
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:
