Q&A: how is ADR working for large businesses?

Faced with a significant pipeline of tax disputes headed for litigation HMRC has turned to alternative dispute resolution (ADR) in an effort to find a suitable basis for out of court settlement.

What’s the background?

An ADR process may involve either a mediation process or facilitated discussions with a view to resolution.

An external accredited mediator acceptable to both parties may be selected though more frequently this is an accredited and mediation trained HMRC officer often working in tandem with a similar accredited and trained person supplied by the taxpayer. HMRC mediators also facilitate the discussion process in some cases jointly with a taxpayer...