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ADR is a quick and flexible process that gives the customer and HMRC an opportunity to resolve their dispute without the costs and uncertainty involved in a formal tribunal hearing. »Ê¹ÚÌåÓýappy can use the services of a trained mediator and they can take advantage of “without prejudiceâ€� discussions to see if there is any possibility of a negotiated agreement.

»Ê¹ÚÌåÓýapp parties in dispute are always in control of the decision to settle or not to settle and can work on creating their own negotiated agreement rather that leaving the decision to a tribunal judge.