HM Revenue & Customs has now introduced a pilot Alternative Dispute Resolution (ADR) scheme nationwide. The scheme is aimed at cutting the cost and time involved in a dispute by providing an independent facilitator who will broker an agreement between HMRC and the customer. Where a tax issue is in dispute, but before an appealable tax decision or assessment has been made by HMRC, a customer may apply for their case to be considered under the scheme. At present HMRC’s ADR scheme is only available to individuals and small and medium enterprises. However, if successful it may be established on a larger scale, leading one to wonder whether ADR can now be added alongside death and taxes as the only things to be certain of in life.