Off to mediation with HMRC

The mediator’s style in a tax dispute is usually facilitative. On the mediation day the mediator’s role is to listen and help the participants to have a conversation – whatever the outcome. The mediator does not possess all the facts and unlike a judge has not heard all of the evidence therefore it is not the mediator’s function to express an opinion about law merits litigation risks and potential costs.

For the same reasons the mediator may ask a participant ‘tell me more’ because to help the participants jointly develop their own methodology for resolving the dispute the mediator needs to grasp the issues in dispute and drill down into each participant’s position and underlying reasons. Until the mediator has engaged in this conversation with each participant they cannot ask laser-focused ‘reality testing’ questions ie by playing ‘devil’s...