In 2012 HMRC published its refreshed Litigation and Settlement Strategy with detailed guidance setting out best practice for how HMRC should use a Collaborative Dispute Resolution (CDR) approach for reaching a settlement in a tax dispute.
HMRC then ran two pilot studies to apply ADR principles to small / medium sized enterprises and individuals and also to large and complex cases and in 2013 as a result of the success of those pilots have recently announced that ADR would in future now be part of mainstream HMRC business.
This collaborative approach involving Alternative Dispute Resolution (ADR) procedures, including Mediation, now plays an increasingly important part in the way tax enquiries and disputes are managed.
Pump Court Tax Chambers is the first Tax Set to establish a comprehensive ADR Unit dedicated to the provision of a range of services dealing with tax and other associated financial disputes.
The services we offer include:
- an assessment of the status of any current tax dispute and its suitability for the ADR programme
- advising on a preferred dispute resolution strategy
- assisting clients to work with HMRC to ensure CDR best practice is followed
- facilitating pre-mediation structured discussions with HMRC
- helping use CDR processes to resolve more quickly open enquiries and disputes or narrow down the differences in preparation for more efficient litigation
- advising on the application to HMRC for submission of any dispute into the ADR system.
- providing mediation services in tax dispute resolution as part of the ADR process