Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Alternative dispute resolution definition

What does Alternative dispute resolution mean? Alternative dispute resolution (ADR) describes processes used to resolve disputes without issuing or continuing court proceedings. Common forms include negotiation, mediation, early neutral evaluation, expert determination, adjudication (particularly in construction), ombudsman schemes and, in many UK and Irish contexts, arbitration. ADR is a descriptive term rather than a single statutory definition. Individual processes are governed by legislation and court rules. In England and Wales, Scotland and Northern Ireland, courts encourage ADR through procedural rules and case law, with potential costs sanctions for unreasonable refusal to engage. In Ireland, the Mediation Act 2017 promotes mediation and requires solicitors to advise...

Resolving HMRC tax disputes through ADR: procedure, scope and exclusions, applications and timing, FTT/UT practice, costs and pitfalls

Published by a LexisNexis Tax expert

Practice notes

FORTHCOMING CHANGE:

A consultation, which closed on 7 July 2025, invited views on options to simplify, modernise and reform HMRC’s approach to Dispute resolution, aiming to boost awareness of dispute resolution processes and to enhance access to (and uptake of) Alternative dispute resolution (ADR) and statutory review routes.

The consultation further proposes aligning and streamlining the appeals framework to draw together the advantages of the different methods currently applied to direct and indirect tax disputes.

For more detail, see the News Analysis articles: Tax update spring 2025—Tax analysis—Taxes management and dispute resolution and Tax update spring 2025—Improving HMRC’s approach to dispute resolution.

This Practice Note is authored by Anne Redston, Barrister. It represents her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.

This Practice Note sets out the HMRC tax alternative dispute resolution (ADR) procedure. For broader background on ADR, see Practice Note: What is ADR?...

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Anne Redston

Anne Redston is consultant editor of Tolley’s Yellow Tax Handbook and a judge of the Upper Tribunal (Tax and Chancery Chamber) and of the First-tier Tribunal sitting in the Tax and Social Entitlement Chambers. Her contributions to TolleyGuidance and LexisPSL Tax are her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary. Anne was until 2021 a tenant at Temple Tax Chambers from where she practised as a barrister, advising on a wide range of tax issues including employment and personal tax, VAT, social security and customs duties. As well as being a barrister, she is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes....

Web page updated on 21/05/2026

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