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Alternative Dispute Resolution: Practice Statement for First Tier Tribunal Tax Chamber

This Statement has been made by the Chamber President, with the approval of the Senior President of Tribunals, and sets out the Tribunal’s practice in appeals against HMRC decisions where the parties wish to engage in Alternative Dispute Resolution (ADR) after an appeal has been made to the Tribunal.

ADR can also be used before an appeal has been made to the Tribunal. This should be discussed with HMRC directly.