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Alternative Dispute Resolution (ADR)


If you or your client are at an impasse with HMRC and wish to achieve a settlement rather than taking the case to tribunal, Hamilton Rose can help you through the "Alternative Dispute Resolution (ADR)" process.


In 2012, HMRC published their Litigation and Settlement Strategy, which broadly stated that if an inspector considers that they have a 50% or greater chance of winning a case at a tax tribunal and the taxpayer will not settle then they should look to litigate.

This inevitably created a huge backlog of cases to be heard at Tribunal.

HMRC therefore introduced the ADR process, with a view to reaching a settlement agreement with taxpayers prior to the case progressing to a tribunal hearing.


ADR aims to resolve disputes between HMRC and taxpayers and involves discussions on a "without prejudice" basis, facilitated by an independent mediator.

The process is potentially available to any individual or business, regardless of whether or not an appealable tax decision or assessment has been raised by HMRC. It does not affect the taxpayer's existing existing review and appeal rights.

The intention is that ADR will result in a successful settlement. However, even where this is not achieved, the process can help clarify the basic facts of the case or highlight where the taxpayer considers that HMRC are making inaccurate assumptions or causal links.

Whilst discussions are on a "without prejudice" basis, co-operation with the process also demonstrates the taxpayer's commitment to resolving the position.


Hamilton Rose are industry recognised tax dispute specialists and we know HMRC's powers and procedures inside out. We are adept at managing interactions with HMRC to ensure that the process runs smoothly and that your/your client's interests are best protected.

We have 30 years of experience dealing with contentious positions with HMRC. We know whether it is worthwhile for the client to request ADR or not and this same experience enables us to consistently negotiate the best possible terms for our clients.

If it is decided that ADR is unlikely to be effective, we can provide realistic advice regarding how best to proceed.

Hamilton Rose can take control of and manage the entire process so that you/your clients can focus on living your life.