HMRC – Alternative Dispute Resolution

HM Revenue and Customs have issued draft guidance on the use of Alternative Dispute Resolution (ADR) to resolve tax disputes.  The draft guidance is available at
If you/your client have reached an impasse in a dispute with HM Revenue and Customs and believe that the issue could be resolved without the need for litigation then ADR could  be suitable for you.
HM Revenue and Customs believe that in certain cases, ADR may be a cost effective alternative to litigation through the Tribunal/Court system.
Under ADR, different types of mediation may be used depending on the nature and status of the dispute:

  • Facilitative mediation – the mediator tries to bring the two sides together but without offering an opinion on the merits of each side’s arguments.
  • Evaluative mediation – similar to facilitative mediation however the mediator will offer an opinion.
  • Expert determination – uses a third party expert, such as a valuer, to provide a view.

Eaves & Co have extensive experience with tax investigations and enquiries. For more information please contact Paul Davison on 0113 2443502.