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The Serpentine Trust Limited v HMRC [2018] UKFTT 535 (TC)

HMRC ADR scheme - disclosure of what went on at mediation - cross-examination of mediator
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Case probably of more interest to mediators rather than parties to a mediation.  Mediator cross-examined as to what went on at mediation and the contents of a note that he wrote at end of day one of the mediation summarising the parties' positions (which later became the issue).  Perhaps salutary warning to mediators to leave the drafting of documents to the advisers.

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