ADR is the involvement of a third party (a facilitator) to help resolve disputes between HMRC and taxpayers. It is mainly used by SMEs and individuals for VAT purposes, although it is not limited to these entities. Its aim is to reduce costs for both parties (the taxpayer and HMRC) when disputes occur and to reduce the number of cases that reach statutory review and/or Tribunal.
Source: marcusward.co
Latest Posts in "United Kingdom"
- VAT Recovery Falls Despite Increased Crackdown on Business Tax Avoidance, HMRC Figures Show
- VAT Late Filing Penalties: Software Failure and Employee Error Not Reasonable Excuse, Appeal Dismissed
- Corrupt Directors Jailed for £20m VAT Fraud After Secret Meetings and Fake Offshore Schemes
- Input VAT Denied: Insufficient Evidence and Pre-Registration Supplies—SM Development North West Ltd Appeal Dismissed
- HMRC Cannot Deny Input VAT Recovery Where Valid Invoice Exists: Eurocent (Buckingham) Ltd v HMRC
