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Tax deadlock
KEY POINTS
- Formal mediation has proved very successful for resolving disputes in the small and medium business space.
- Benefits of formal mediation even after litigation has started.
- All-or-nothing issues can be suitable for mediation.
- ADR may even be a requirement under the tribunal rules – by analogy with the Civil Procedure Rules.
Alternative dispute resolution (ADR) occurs when a third party is brought in with the agreement of both parties to a dispute either to determine the outcome as an arbitrator or to facilitate agreement as a mediator.
In principle ADR can be used to resolve disputes relating to any taxes and for a range of taxpayers including small and medium-sized enterprises (SMEs) and large and complex cases. The form of ADR most commonly used for tax disputes is facilitated mediation.
Our experience...
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