Her Majesty’s Revenue and Customs (HMRC)’s new code of governance published on 1 November 2012 aims to resolve tax disputes collaboratively and by agreement, with “only a very small minority” requiring resolution by legal action. The code of governance endorses HMRC’s earlier Litigation and Settlement Strategy (updated in 2011), whose stated aim is to handle disputes “non-confrontationally and by working collaboratively … Read more

The Inspector-General of Taxation published his Review into the Australian Taxation Office (ATO)’s use of early and alternative dispute resolution on 31 July 2012. The Review examines the effectiveness of the ATO’s dispute resolution practices generally. The Inspector-General was requested to review procedures after a number of concerns were raised by stakeholders. Notwithstanding the ATO’s high level commitment to earlier … Read more

The UK’s HM Revenue & Customs (HMRC) is now supporting ADR in the resolution of a wide range of tax disputes. ADR trials are live in relation to large commercial cases, SMEs and individuals whereby an independent HMRC facilitator may assist the parties in resolving their disputes without recourse to the tribunal. The large and complex pilot is being extended for … Read more

On 21 May 2012, the Tax disputes team hosted  a client event on “Handling enquiries and avoiding and resolving disputes“. Heather Gething, Partner, Head of tax planning and tax disputes at Herbert Smith (Solicitor Advocate and CEDR Accredited Mediator), Sir Gavin Lightman, former High Court judge and experienced mediator, Val Hennelly, Head of CDR, HMRC, and Felicity Cullen QC, … Read more

HMRC is seeking comments on the draft guidance to staff for the implementation of the revised litigation strategy published in July 2011. Comments on the draft guidance should be sent to HMRC by 31 October 2011.  Following HMRC’s original Litigation and Settlement Strategy published in June 2007, HMRC published a refreshed Litigation and Settlement Strategy … Read more