The following Owner-Managed Businesses guidance note by Tolley provides comprehensive and up to date tax information covering:
Alternative dispute resolution (ADR) is widely used in the commercial world as a cheaper, more time efficient and effective way of dealing with issues and disagreements than formal litigation. ADR can come in a number of different formats including mediation, arbitrations and third party negotiation.
Historically, HMRC disputes tended to be resolved either by protracted correspondence and negotiation, or at the Tribunal. Enquiries were often time consuming and costly affairs with neither party achieving a satisfactory outcome.
Following a successful trial in 2013, HMRC made ADR available to individuals and small and medium enterprises (SME). ADR was later extended to large and complex cases. Note that the paragraph 8 of the Practice direction ― pre-action conduct and protocols that applies to the First-tier Tribunal
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
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