Owner-Managed Businesses

Alternative dispute resolution and coronavirus (COVID-19)

Produced by Tolley
  • 20 Jun 2022 08:50

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Alternative dispute resolution and coronavirus (COVID-19)

Alternative dispute resolution and coronavirus (COVID-19)

Alternative dispute resolution (ADR) can be a cheaper, more time efficient and effective way of dealing with a tax dispute with HMRC than formal litigation.

Prior to 15 June 2020, ADR could be considered either before or after the issue of a formal decision by HMRC. However, once the taxpayer had appealed to the Tribunal and HMRC’s Statement of Case had been served, the First-tier Tribunal only allowed ADR in exceptional circumstances.

With effect from 15 June 2020, the Tribunal allows ADR:

  1. where the hearing has yet to be listed ― the Tribunal will issue a

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