Bloomsbury Professional Tax Insight

A Guide to Alternative Dispute Resolution in the UK
Erscheinungsjahr 2026
ISBN: 978-1-5265-3042-4
Verlag: Bloomsbury Publishing plc

Buch, Englisch, 160 Seiten, Paperback, Format (B × H): 210 mm x 297 mm, Gewicht: 402 g

Reihe: Bloomsbury Professional

Alternative Dispute Resolution (ADR) has been an option for taxpayers and their advisers involved in enquiries or disputes with HMRC for a number of years, and it is now becoming increasingly popular as an alternative to taking a case to the First or Upper Tax Tribunal. With significant delays and backlog in terms of cases being heard, ADR offers the taxpayer a quicker, more collaborative route to resolving disputes. The real attraction of ADR and a significant benefit to taxpayers, whether individuals or corporates, is that the process is more confidential and without prejudice in comparison to the potential embarrassment of tribunals where details are in the public domain.

This book contains expert guidance on a variety of topics centred on Alternative Dispute Resolution, from how to complete the ADR form and guidance for the ADR meeting on the day, to what the Litigation Settlement Strategy is and an outline of the tribunal processes. It is a practical step by step guide with technical tax commentary, illustrated with real-life case studies and analysis of strategies employed in resolving these disputes.

Readers will benefit from the practical experience of the author Jesminara Rahman, who has over 25 years' experience in dealing with tax disputes and how to use ADR as a tool to reach a resolution with HMRC. Jesminara had a leading role as the ADR Design Lead for HMRC in implementing ADR within HMRC as a national service.

Jesminara Rahman is the Director of Tax Resolute Ltd. Her experience includes 15 years as an HMRC Inspector of Taxes and Tax Dispute Resolution expert.

Autoren/Hrsg.

Rahman, Jesminara

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Overview
Author's Note
A Guide to Alternative Dispute Resolution (ADR) in the UK: Introduction to Resolving Tax Disputes
1: Understanding Tax Disputes
2: Introduction to ADR
3: The ADR Process in UK Tax Disputes
4: The ADR Process
5: R&D Tax Credits ADR
6: Negotiation, without Prejudice and Confidentiality in HMRC ADR
7: The Litigation and Settlement Strategy (LSS) - A Framework for Principled Resolution
8: Benefits and Drawbacks of HMRC ADR Mediation in Tax Disputes
9: The Psychology of ADR
10: Tips for a Successful ADR
11: The Future of ADR
12: Conclusion

Über Autor(innen)

Jesminara Rahman is the Director of Tax Resolute Ltd. She has over 20 years experience of tax investigations and tax dispute skills including 15 years experience in HMRC as an Inspector of Taxes and Tax Dispute Resolution expert.