A good read about using Alternative Dispute Resolution as a viable option to litigating disputes with HMRC.
The important thing to note is that whilst mediation is currently optional, this route may be come a necessary one in line with the ongoing streamlining of tax tribunal cases – and its cost effectiveness when compared the cost of a full hearing before a tax judge.
https://www.accountancydaily.co/use-mediation-speed-tax-disputes-hmrc