ADR process

By Tolley in association with Philip Rutherford

The following Corporation Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • ADR process
  • How cases are selected
  • When should ADR be considered?
  • How does the ADR process work?
  • Where an agreement is reached
  • Partial agreement made
  • No agreement made
  • What is agreed when the parties join up

How cases are selected

HMRC have issued guidance  that suggests that ADR may be an alternative to taking cases to litigation. The following characteristics are outlined by HMRC as indicative of situations which it considers may be suitable for ADR processes:

  • there is a disagreement on key points between HMRC and the taxpayer
  • working relationships between the parties have broken down
  • both parties are entrenched in their own position and, without the intervention of a third party, are not prepared to consider alternatives
  • there is a disagreement about the underlying facts of the case or on the relevance of certain facts
  • further suitable evidence needs to be obtained to assist in resolving th

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