HMRC’s new internal guidance on the use of ADR includes a number of points that run contrary to the general principles of ADR and the tribunal’s own ADR practice statement. In particular, there no longer seems to be any scope to appoint an external single mediator or co-mediator, and the confidential and without prejudice nature of ADR is no longer guaranteed.HMRC’s guidance is particularly surprising at a time when the backlog of appeals before the tribunal continues to increase. HMRC’s approach is likely to deter, rather than encourage, taxpayers from entering into ADR.
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HMRC’s new internal guidance on the use of ADR includes a number of points that run contrary to the general principles of ADR and the tribunal’s own ADR practice statement. In particular, there no longer seems to be any scope to appoint an external single mediator or co-mediator, and the confidential and without prejudice nature of ADR is no longer guaranteed.HMRC’s guidance is particularly surprising at a time when the backlog of appeals before the tribunal continues to increase. HMRC’s approach is likely to deter, rather than encourage, taxpayers from entering into ADR.
If you are not a subscriber, subscribe now to read this content.
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