The good, the bad and the ugly by Gary Brothers

In the second of a three-part series, Gary Brothers talks through some of the cases his firm has taken through the Alternative Dispute Resolution process.

In my first article featured in the previous edition of this magazine, I talked about the availability of HMRC’s Alternative Dispute Resolution (ADR) process to help settle direct and indirect tax disputes. I covered when and how to apply for ADR, as well as how to prepare for the meeting itself.

During this follow-up article I’ll talk through some of our cases, where the Opening Statements had been shared beforehand and the meeting arrangements agreed. Some went well (‘the good’) and some less so (‘the ugly’) – but we learn from our experiences, so hopefully they will still be helpful to any readers.

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