President of the First-tier Tribunal (Tax Chamber) Judge Amanda Brown KC has issued a practice statement that sets out how taxpayers and HMRC can turn to Alternative Dispute Resolution (ADR) once a formal appeal is under way (see bit.ly/ADR-practice-update).
The new statement dated 9 May 2025 updates the chamber’s original 15 June 2020 guidance. The core principles remain the same encouraging mediation to settle disputes quickly and cheaply. However there is additional information on:
when ADR will be invoked: the Tribunal Rules empower the tribunal to direct parties to engage in ADR in appropriate cases. In making any such direction the tribunal will consider the views of the parties; and
cost consequences: any unreasonable refusal to try ADR could see a party penalised in costs. For complex-category appeals within the costs regime the costs of ADR may be recoverable....
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:
President of the First-tier Tribunal (Tax Chamber) Judge Amanda Brown KC has issued a practice statement that sets out how taxpayers and HMRC can turn to Alternative Dispute Resolution (ADR) once a formal appeal is under way (see bit.ly/ADR-practice-update).
The new statement dated 9 May 2025 updates the chamber’s original 15 June 2020 guidance. The core principles remain the same encouraging mediation to settle disputes quickly and cheaply. However there is additional information on:
when ADR will be invoked: the Tribunal Rules empower the tribunal to direct parties to engage in ADR in appropriate cases. In making any such direction the tribunal will consider the views of the parties; and
cost consequences: any unreasonable refusal to try ADR could see a party penalised in costs. For complex-category appeals within the costs regime the costs of ADR may be recoverable....
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:
.tmb-editorspic.jpg?sfvrsn=c9a7a0cc_1)
