Tax deadlock: The use of mediation to resolve | KPMG | UK
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Tax deadlock: The use of mediation to resolve tax disputes

Tax deadlock: The use of mediation to resolve

What is mediation and when can it be helpful, ask Kevin Elliott and Suzie Moore.


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Alternative dispute resolution (ADR) occurs when a third party is brought in with the agreement of both parties to a dispute either to determine the outcome as an arbitrator or to facilitate agreement as a mediator. In principle, ADR can also be used to resolve disputes relating to any taxes and for a range of taxpayers including small and medium-sized enterprises (SMEs), and large and complex cases. The form of ADR most commonly used for tax disputes is facilitated mediation. Our experience is that mediation has proved fruitful as a way of resolving tax disputes in the SME space in particular, with less use by HMRC in large and complex disputes. However, we believe there is plenty of scope for using mediation in large and complex disputes in tandem with HMRC’s approach to managing the relationship with large taxpayers.

In a recent article for Taxation*, Kevin Elliott and Suzie Moore at KPMG in the UK take a look at the mediation process, and ways in which it can be used to help settle entrenched tax disputes.

* First published in Taxation on 10 August 2017. Reproduced with permission.

For further information please contact:

Kevin Elliott

Suzie Moore


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