ADR pilot for SMEs and individual taxpayers goes nationwide
HMRC has announced that the Alternative Dispute Resolution (ADR) pilot for SMEs and individual customers has gone nationwide. VAT cases in particular are invited to apply to join the pilot.
ADR is an alternative way of resolving disputes. HMRC are running a pilot for SMEs to help resolve tax disputes in compliance checks before an appealable decision or assessment has been made.
Relatively few VAT disputes have applied to and used ADR. Consequently, more applications from VAT practitioners would be greatly appreciated by HMRC.
More information about ADR is available at http://www.hmrc.gov.uk/adr/index.htm. This page includes a link to the summary evaluation report for the first stage of the ADR pilot.
Articles about ADR are also appearing in Tax Adviser magazine –see http://tinyurl.com/TAadr and the CIOT/ATT webinar on ADR remains available at http://lexisauditorium.com/stage.aspx?c=b0107ff7-07f7-4290-b2e8-58fe325e1c5c
Technical Team
1 June 2012
