ADR covers both VAT and direct taxes disputes, and entering into the ADR process will not affect the taxpayer’s existing review and appeal rights. All taxpayers (companies, businesses and individuals) can ask to use ADR and in some cases, HMRC may even suggest it as a way to resolve issues. Disputes on most tax issues and can be resolved using ADR, although it cannot be used for cases being dealt with by HMRC's criminal investigators, requests for time to pay or for disputes regarding fixed penalties on the grounds of reasonable excuse. The most suitable cases for mediation are where:
- You and HMRC have different views on exactly what’s happened - the facts
- Communication between you and HMRC has broken down
- You need to know why HMRC haven’t agreed evidence that you’ve given them and why they want to use other evidence
- HMRC need to explain why they need more information from you; and
- You’re not clear what information HMRC has used and think they may have made wrong assumptions.
ADR cannot guarantee resolution of the dispute but, by the end of the process, taxpayers will have clarity on the outstanding issues and what happens next.
How can we help?
We have extensive experience in assisting clients in dispute with HMRC and in particular, mediating through the ADR process. We offer a comprehensive mediation service that includes:
- Reviewing your case to confirm its suitability for ADR mediation;
- If appropriate, preparing and lodging your application for ADR mediation;
- Liaising with the appointed HMRC facilitator;
- Preparing your case and representations for the ADR mediation process;
- Attending and making representations on your behalf at any ADR mediation meeting; and
- Should the ADR mediation not provide you with resolution of the dispute we will will present you with all available options and what the consequences of taking each option will be to allow us to formulate and agree an overall strategy going forward.
Where appropriate, we work closely with leading Tax Counsel to provide you with a multi-disciplined team to provide you with the most comprehensive advice and representation.
Putting it simply, we provide a discreet and comprehensive service that is tailored to meet your unique needs and protect your interests.