header-logo header-logo

Big business

19 January 2012 / Kate Balmer , Jonathan Fisher KC
Issue: 7497 / Categories: Features , Tax , Mediation
printer mail-detail

Jonathan Fisher QC & Kate Balmer tackle mediation in larger scale tax cases

 

The use of mediation in civil litigation practice, as a form of alternative dispute resolution (ADR), has become increasingly commonplace in recent years. Most notably, interest has increased following the advent of the Civil Procedure Rules in 1998 and the government-wide ADR pledge in 2001 (renewed last year). Until now, however, the use of mediation within the tax field has been rare in the UK. This position may be contrasted with that in other countries, such as the US and Australia, in which mediation has long been used to resolve tax disputes. In Australia, a leading academic writer (Fayle, Mediation in Tax Disputes (1999)) has recently commented that “there are many instances where mediation may assist in resolving the dispute more equitably, more efficiently, more economically and more satisfactorily, leaving relatively untrammeled the relationship between disputants”.

Notwithstanding, the introduction of express provisions relating to mediation in s 24 of the Tribunals Courts and Enforcement Act 2007 and ADR in
If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
Bea Rossetto of the National Pro Bono Centre makes the case for ‘General Practice Pro Bono’—using core legal skills to deliver life-changing support, without the need for niche expertise—in this week's NLJ
Small law firms want to embrace technology but feel lost in a maze of jargon, costs and compliance fears, writes Aisling O’Connell of the Solicitors Regulation Authority in this week's NLJ
Writing in NLJ this week, Victoria Rylatt and Robyn Laye of Anthony Gold Solicitors examine recent international relocation cases where allegations of domestic abuse shaped outcomes
Charlie Mercer and Astrid Gillam of Stewarts crunch the numbers on civil fraud claims in the English courts, in this week's NLJ. New data shows civil fraud claims rising steadily since 2014, with the King’s Bench Division overtaking the Commercial Court as the forum of choice for lower-value disputes
Artificial intelligence may be revolutionising the law, but its misuse could wreck cases and careers, warns Clare Arthurs of Penningtons Manches Cooper in this week's NLJ
back-to-top-scroll