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.
Geoff Lloyd and Paul Dennis (EY) examine how ADR is working for large businesses
Alternative dispute resolution processes to manage tax disputes have been used by HMRC as ‘business as usual’ for over a year. Peter Nias (Pump Court Tax Chambers) reports