“Mediation as a means of resolving commercial disputes involving tax has been around for ages but has only come to the fore in disputes with HMRC in the last six years or so. In tax disputes, mediation is used in two separate contexts. First, there are tax disputes that do not involve HMRC, at least not directly in the sense that HMRC is not a party to the dispute.”
You can find my full article on the art of mediation on the Tax Journal by following this link here.
