RSTP6007 - Mediation

RSTPA guidance on the rules regarding the process of mediation.

You may request mediation, and we may offer it, at any point. For example if you are not satisfied with the conclusions of a review, then either we or you can invite the other to enter into mediation. Not all disputes will be appropriate for mediation, for example where we consider that you are engaging in tax avoidance activity. The mediator will be an independent third party from a panel procured by us.

 

Mediation can be entered into at any time. You can request to enter into mediation by writing to us at the contact address on our website.

Subject to the normal rules, you will still be able to give us a notice of review (see RSTP6006) and give a notice of appeal to the tribunal (see RSTP6008) in relation to the matter in question if:

  • you do not agree to an offer of mediation from us;
  • mediation is entered into but fails to wholly resolve the dispute; or
  • we do not make an offer to enter into mediation or we refuse your request to enter into mediation.

Special rules apply in relation to a LBTT land transaction involving joint buyers or a buyer which is a trust (see RSTP6015).

RSTPA 2014 section 232

RSTPA 2014 section 246

Concluding mediation

Mediation is concluded by:

  • a settlement agreement being entered into between you and us (see RSTP6013); or
  • no settlement agreement being entered into, and a notice of withdrawal from mediation being given by either: a) one party (you or us) to the other, or b) in joint agreement from both you and us to the withdrawal.
Ref ID: 
RSTP6007
Archive Date: 
13 March 2015
Last updated: 
13 March 2015
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