Pre-ADR Case Review

A pre-ADR case review is a thorough look at the facts, figures, and legal arguments related to your dispute before you start mediation. The goal is to identify the strengths and weaknesses in both your position and HMRC’s so you can enter ADR with a clear, evidence-based plan. 

During this review, you gather financial records, correspondence, and statutory notices. When resolving disputed relief claims or allowances, it’s essential to compare them with relevant laws and HMRC manuals. This process may reveal missing documents or HMRC errors that can aid in mediation. Additionally, maintaining accurate records, including detailed audit trails and timeline summaries, is essential at this stage to support your position effectively.

A strong pre-ADR review starts by creating a clear case file organized by specific issues. For each issue, write a one-page summary that explains HHMRC’sposition, your counter-arguments, supporting evidence, and relevant laws and tribunal decisions. Next, rank the issues based on their financial or strategic importance. This helps you prepare your ADR submission and decide if some points should be withdrawn or saved for a later tribunal appeal—finally, practice answers to possible questions from the mediator. 

Think ahead about HMRC’s objectives and prepare clear explanations for complex financial models or accounting treatments. By doing a thorough pre-ADR case review, you increase the chances of a smooth mediation and lower the risk of surprises that could affect settlement talks.