Market leading insight for tax experts
View online issue

Mediating tax disputes: all in a day’s work?

Speed read

Alternative dispute resolution (ADR) processes to manage tax disputes have been used by HMRC as ‘business as usual’ for over a year. The traditional one day mediation is used for both SMEs and individuals; and in large and complex cases – an independent HMRC officer facilitates the first group, and a third party professional mediates the second. Increasingly, because of the nature of the issues involved, the use of facilitated structured discussions are used in large and complex cases using two mediation trained facilitators, one for each party, over a number of days. Mediation and facilitation techniques also have an application in managing international double tax treaty disputes between states, to improve the resolution of international tax disputes which are set to increase further as a result of the OECD/BEPS initiatives.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.