This article discusses how mediation or other forms of alternative dispute resolution could be effective in tax litigation. A number of recent developments have brought this issue to the fore, the Revised General Scheme of Finance (Tax Appeals and Fiscal Responsibility) Bill 2024 and the proposals in respect of public hearings before an Appeal Commissioner in the Tax Appeals Commission (TAC) being most relevant to tax practitioners. There have also been a number of recent advancements in the High Court with respect to mediation, and this article examines how those advancements may align with the impact of the proposed changes in the Revised General Scheme of Finance (Tax Appeals and Fiscal Responsibility) Bill 2024, particularly on the issue of tax appeal hearings in public or private and on resulting determinations issued by an Appeal Commissioner.
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