Commentary

I11.331K Settlement and withdrawal

IHT, trusts and estates

I11.331K Settlement and withdrawal

I11.331K Settlement and withdrawal

The procedural rules of the First-tier Tribunal contain provision that the Tribunal should bring alternative dispute resolution procedures to the attention of the parties and facilitate the use of alternative dispute resolution if it is consistent with the overriding objective and the parties wish to do so1. The use of alternative dispute resolution may result in matters being settled before the final hearing. The rules make provision for disposal of matters before the Tribunal by consent order2. The Tribunal may dispose of a matter by a consent order at the request of the parties but only

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