Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Alternative Dispute Resolution Guidance
  • ADRG01000 · Introduction
  • ADRG01100 · How does the process work in practice
  • ADRG01200 · The use of external mediators
  • ADRG01300 · Ground rules for Alternative Dispute Resolution
  • ADRG01400 · Alternative Dispute Resolution (ADR) is “a flexible process”
  • ADRG01500 · The mediator is impartial and neutral
  • ADRG01600 · The parties in the dispute have ultimate control
  • ADRG01700 · Opportunities for private discussions between the customer, their representatives and the HMRC mediator
  • ADRG01800 · Discussions are held “without prejudice”
  • ADRG01900 · Tax facts are not treated as confidential to the mediation
  • ADRG02000 · Record of documents exchanged during ADR
  • ADRG02100 · Note taking during mediation
  • ADRG02200 · What happens during a typical day of mediation
  • ADRG02300 · Exchange of opening statements before the day of mediation
  • ADRG02400 · Structure of a typical day of mediation
  • ADRG02500 · Concluding ADR: formal “Record of the outcome of the ADR meeting”
  • ADRG02600 · Negotiation and the HMRC Litigation and Settlement Strategy
  • ADRG02700 · What types of cases are suitable for Alternative Dispute Resolution
  • ADRG02800 · Alternative Dispute Resolution (ADR) is not suitable for every dispute
  • ADRG02900 · Types of disputes not suitable for ADR
  • ADRG03000 · Disagreements about whether a case is suitable for ADR
  • ADRG03100 · HMRC Governance during ADR
  • ADRG03200 · Conclusion
  • ADRG03300 · SUGGESTED TEMPLATE OF THE RECORD OF OUTCOME OF ADR MEETING
  1. Alternative Dispute Resolution Guidance
  2. Exchange of opening statements before the day of mediation

ADRG02300 | Exchange of opening statements before the day of mediation

From HM Revenue & Customs · Alternative Dispute Resolution Guidance

A few days before the mediation day each side will be asked to summarise on one or two pages their own view of what the dispute is about. What do they consider to be the main points at issue, and what are the key facts and arguments in the case.

This may include:

• The year under enquiry

• The date opened and the reason for the enquiry

• Details of the point now in dispute and, in brief detail, why it is in dispute

• What solutions (if any) have been offered

• The legislation relied upon

This list is not exhaustive and the opening statement should reflect each sides’ view of the dispute.

These “opening statements” are a way of reducing the dispute into its essential components, helping to clarify what needs to be worked on during the mediation day. The statements are exchanged with the other side via the mediator a few days before the meeting.

PreviousNext
PrivacyTerms