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Tribunal support for ADR: stick or carrot?

Peter Nias and Ben Elliott (Pump Court Tax Chambers) consider a recent practice statement and other measures supporting the greater use of ADR.

In June 2020 as a result of Covid exacerbating the delay in the time it was taking for a tax appeal to come before the tribunal the First-tier Tribunal President Greg Sinfield issued a Practice Statement under Rule 3 of the Tribunal Rules encouraging the use of Alternative Dispute Resolution (ADR) procedures in the management of tax disputes both before litigation and after an appeal had been made to the tribunal.

Five years on Judge Sinfield’s successor as President Judge Amanda Brown KC has now released (9 May 2025) an updated Practice Statement as part of a package of measures being introduced by...

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