• Service: Tax, Global Indirect Tax, International Executive Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 9/13/2013

United Kingdom - Alternative dispute resolution adopted after two-year pilot 

September 13: HM Revenue & Customs (HMRC) announced that alternative dispute resolution has been adopted for small and medium-sized enterprises and individuals, as well as for large or complex cases. This formal adoption of ADR follows two years of a pilot program using mediation techniques.

KPMG observation

According to tax professionals in the UK, this is a significant development in HMRC’s approach to resolving tax disputes, and taxpayers of all sizes now need to consider alternative dispute resolution tools to resolve their disputes with HMRC because these measures can provide a fast and effective alternative to protracted examination correspondence or litigation.

Also discussed in the report are the following topics:

  • Legal obstacles to EU foreign transaction tax (FTT) in its current form
  • FII GLO Advocate General opinion published
  • HMRC update to guidance on distributions
  • Tonnage tax training commitment
  • Employee shareholder status – HMRC guidance
  • RTI – HMRC to write to employers who have missed a deadline
  • VAT – Changes to zero-rating of exports from the UK – various documents released
  • VAT – UK courts update

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