On 1 February 2023, UK HMRC published a new internal manual, Alternative Dispute Resolution (ADR) Guidance. The introduction and overview of how ADR works are as follows: --- ADRG01000 - Introduction Definition - Alternative Dispute Resolution (ADR) in HMRC is a flexible process in which an impartial and neutral HMRC mediator actively assists parties in working towards resolving a tax dispute outside of the Tribunal or Court. The parties in dispute have ultimate control of the decision to settle. When a dispute arises between HMRC and a customer, we can offer ADR in which the parties in dispute can call...