The President of the FTT Tax Chamber, Judge Sinfield, has
issued a practice
statement setting out the tribunal’s revised practice where the parties
want to engage in alternative dispute resolution (ADR) after an appeal
has been lodged with the tribunal.
The statement notes that the tribunal will usually be willing
to stay proceedings (normally for up to 150 days) to allow for the use of ADR
‘at any stage of the proceedings, including after HMRC has served its statement
of case or the parties have exchanged lists of documents or witness
statements’. This is a change from previously established practice, where the
tribunal would only accept applications for ADR after an appeal had been lodged
and HMRC’s statement of case had been served in ‘exceptional circumstances’.
ADR can continue to be used before an appeal has been made to
the tribunal. Deadlines for appeals to the tribunal are not affected by ADR and
so appeals must still be made in time.
Writing in Tax Journal (page 8), barrister Peter Nias (Pump
Court) said: ‘Judge Sinfield’s statement effectively invites both parties – not
just the taxpayer – to consider their current position and examine whether all
or any of the issues heading for litigation can really only be resolved through
judicial determination. It helps to clarify and reduce some of the procedural
issues that have impeded the use of ADR’.
The President of the FTT Tax Chamber, Judge Sinfield, has
issued a practice
statement setting out the tribunal’s revised practice where the parties
want to engage in alternative dispute resolution (ADR) after an appeal
has been lodged with the tribunal.
The statement notes that the tribunal will usually be willing
to stay proceedings (normally for up to 150 days) to allow for the use of ADR
‘at any stage of the proceedings, including after HMRC has served its statement
of case or the parties have exchanged lists of documents or witness
statements’. This is a change from previously established practice, where the
tribunal would only accept applications for ADR after an appeal had been lodged
and HMRC’s statement of case had been served in ‘exceptional circumstances’.
ADR can continue to be used before an appeal has been made to
the tribunal. Deadlines for appeals to the tribunal are not affected by ADR and
so appeals must still be made in time.
Writing in Tax Journal (page 8), barrister Peter Nias (Pump
Court) said: ‘Judge Sinfield’s statement effectively invites both parties – not
just the taxpayer – to consider their current position and examine whether all
or any of the issues heading for litigation can really only be resolved through
judicial determination. It helps to clarify and reduce some of the procedural
issues that have impeded the use of ADR’.
