Speed Read: Dave Hartnett and leading private sector tax professionals took part in a Tax Journal round table discussion, chaired by KPMG's Paul Harrison, on 31 March. When does a tax dispute begin? To what extent do policy, consultation and the legislative process add to the burden of disputes and create uncertainty for business? How do HMRC, business and advisers view the concept of Alternative Dispute Resolution, and how does it square with HMRC's rejection of 'package deals'? Experts from KPMG, McGrigors and Shell shared their views with HMRC's Permanent Secretary for Tax, who indicated that the first big ADR initiative may benefit SMEs. Andrew Goodall reports.