Alternative Dispute Resolution (ADR) is a mediation process open to taxpayers that can be used to facilitate the settlement of a tax dispute where no progress is being made. This might be due to a communication breakdown with HMRC or, as neither side is willing to withdraw from its arguments.

ADR can be requested by a taxpayer at any time during an enquiry provided the dispute is sufficiently advanced.

One does not therefore have to wait for formal notices to be raised to apply for ADR, unlike the statutory review process.

We have first-hand experience of ADR and can advise you whether it may be of benefit to your clients’ case.