ADR: facilitating the tax tribunal process

Peter Nias

The president of the tax chamber of the First-tier Tribunal has issued a practice statement on the use of alternative dispute resolution in tax disputes. Peter Nias (Pump Court Tax Chambers), who was instrumental in its issue, considers its significance and what it can mean for tax dispute management.

Concern has been growing about the delay in the time it takes for a tax appeal to come before the tribunal with recent criticism in the press (‘Concern grows over remote tax tribunal hearing delays’ Financial Times 29 April 2020) that the problem has been exacerbated with stays in proceedings announced as a result of the Covid-19 pandemic.

In fact though such press reports do not tell the full story. As many as 60% of cases are stayed at any one time for a variety of reasons such as awaiting a decision in another...

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In fact though such press reports do not tell the full story. As many as 60% of cases are stayed at any one time for a variety of reasons such as awaiting a decision in another...

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