“ADR enters a new era” by Doug Sinclair is a Partner at Brebners, specialising in tax disputes and resolutions

Doug Sinclair provides an update on Alternative Dispute Resolution process.

Years ago, if it was not possible to agree a tax settlement with HMRC the only recourse available was to take the matter to a hearing at the First Tier Tax Tribunal. However, it was generally acknowledged that there were a significant number of cases registered for hearings at the Courts. This was causing difficulties as it was taking longer to arrange a date for a hearing, due to the backlog of cases. Therefore in 2014 HMRC introduced a mediation process called Alternative Dispute Resolution (ADR). The purpose of ADR was to provide an opportunity for individuals and businesses to resolve their tax disputes without the necessity of proceeding to the First Tier Tax Tribunal.

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