Zoekresultaat: 2 artikelen

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Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement x Jaar 2014 x

    ADR in Kenya is traceable to the pre-colonial era. Before colonial rule, African communities applied traditional justice systems in the resolution of disputes. Some of these traditional justice systems are what are formally called ADR. It is through the imposition of formal justice systems by the British that certain ADR mechanisms were recognised in Kenya. In recent times, ADR is one of the commonly used avenues in accessing justice in Kenya. ADR in Kenya is growing at an unprecedented rate courtesy of its recognition in law, inaccessibility of courts and tribunals, backlog of cases and increased commercial activities requiring the use of ADR processes. Consequently, there are efforts by government and the private sector aimed at promoting ADR in Kenya. These efforts suggest that the future of ADR in Kenya is promising. In this article, the authors discuss the growth, development and practice of ADR in Kenya highlighting some of the likely challenges and opportunities in its use.


Francis Kariuki
Francis Kariuki is a Lecturer at Strathmore University Law School.

Linet Muthoni
Linet Muthoni is the Executive Officer of the Strathmore Dispute Resolution Centre.
Artikel

The Use of Mediation in Tax Disputes – UK Position

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 3 2014
Trefwoorden mediation, Tax disputes, HMRC, international arena
Auteurs Peter Nias en Nigel Popplewell
SamenvattingAuteursinformatie

    The article looks at the background to the use of mediation as a tool for resolving tax disputes between the UK tax authorities (HMRC) and UK taxpayers. It explains HMRC's litigation and settlement strategy which comprises the broad structure within which HMRC must operate to resolve such disputes. It then looks at specific guidance published by HMRC dealing with ADR and mediation in particular. The operational elements of this guidance, and the authors practical experience of them are then described, as are their views, with the limitations of the process. Finally the authors look at the application of ADR in the international arena.


Peter Nias
Peter Nias is a barrister and CEDR accredited mediator. He is a member of Pump Court Tax Chambers in their ADR Unit, a member of CEDR’s Tax Panel of mediators and has collaborated with CEDR to create the Tax Disputes Resolution Hub. Until 2012 he was a partner and solicitor in the law firm of McDermott Will & Emery UK LLP, where he was head of the Tax Practice and its Tax Dispute Resolution Group. Since qualifying in 2010 as an CEDR Accredited Mediator, Peter has been focussing his time advising clients on mediation and premediation strategies for resolving tax disputes. He has been working with HMRC’s Dispute Resolution Unit in developing a collaborative dispute resolution (CDR) Programme for complementing their Litigation and Settlement Strategy.

Nigel Popplewell
Nigel Popplewell is a partner in law firm, Burges Salmon LLP. He is a Fellow of the Chartered Institute of Taxation, a CEDR Accredited Mediator, and deals with all aspects of UK tax, and disputes with UK tax authorities.
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