Alternative dispute resolution is a confidential process – is this about to change?

In my article ‘Better than sliced bread?’ (Taxation 22 October 2015 page 10) I extolled the virtues of the alternative dispute resolution (ADR) process when trying to resolve a dispute between taxpayers and HMRC. Recent developments have somewhat reduced the attractiveness of the ADR process but I would not wish to discourage practitioners from considering it in suitable cases.

In this article I will attempt to highlight how ADR with HMRC is different from other forms of ADR that readers and their clients might encounter in other contexts.

Form of alternative dispute resolution

In ADR generally one may see various forms of alternative dispute resolution. Common examples are arbitration – where the parties appoint an individual (often a senior lawyer or retired judge) to decide the case once and for all – and mediation – where the parties try to reach a settlement with the...