HMRC has updated its guidance Use alternative dispute resolution to
settle a tax dispute to
reflect the recent change of practice allowing ADR to be used at any stage of
an enquiry and at any stage of tribunal proceedings. This follows the
publication of a practice statement by the First-tier Tribunal (see Tax
Journal, 19 June 2020).
HMRC has updated its guidance Use alternative dispute resolution to
settle a tax dispute to
reflect the recent change of practice allowing ADR to be used at any stage of
an enquiry and at any stage of tribunal proceedings. This follows the
publication of a practice statement by the First-tier Tribunal (see Tax
Journal, 19 June 2020).
