This podcast discusses why mediation can work even though HMRC's Litigation and Settlement Strategy broadly means that they will not settle for less than they believe (on a "more likely than not" basis) they would obtain before a tribunal. For example, mediation can work where there is a factual dispute. Although tax mediation shares many similarities with commercial mediation, there are some important differences and these are also examined in the podcast. In particular, there is a discussion about how a HMRC employee acting as a mediator can be advantageous.