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

Birketts—trainee cohort

Birketts—trainee cohort

Firm welcomes new cohort of 29 trainee solicitors for 2025

Keoghs—four appointments

Keoghs—four appointments

Four partner hires expand legal expertise in Scotland and Northern Ireland

Brabners—Ben Lamb

Brabners—Ben Lamb

Real estate team in Yorkshire welcomes new partner

NEWS
Robert Taylor of 360 Law Services warns in this week's NLJ that adoption of artificial intelligence (AI) risks entrenching disadvantage for SME law firms, unless tools are tailored to their needs
The Court of Protection has ruled in Macpherson v Sunderland City Council that capacity must be presumed unless clearly rebutted. In this week's NLJ, Sam Karim KC and Sophie Hurst of Kings Chambers dissect the judgment and set out practical guidance for advisers faced with issues relating to retrospective capacity and/or assessments without an examination
Delays and dysfunction continue to mount in the county court, as revealed in a scathing Justice Committee report and under discussion this week by NLJ columnist Professor Dominic Regan of City Law School. Bulk claims—especially from private parking firms—are overwhelming the system, with 8,000 cases filed weekly
Charles Pigott of Mills & Reeve charts the turbulent progress of the Employment Rights Bill through the House of Lords, in this week's NLJ
From oligarchs to cosmetic clinics, strategic lawsuits against public participation (SLAPPs) target journalists, activists and ordinary citizens with intimidating legal tactics. Writing in NLJ this week, Sadie Whittam of Lancaster University explores the weaponisation of litigation to silence critics
back-to-top-scroll