Record number of tax clashes set for litigation has led to doubled outstanding cases over last four years. In 2012/2013, there were around 27,000 unresolved first tier tribunal cases. It stood at 13,456 in 2009/2010. In 2009/2010, 1,395 cases were heard and HMRC won two third of these cases, reported Financial Times. HMRC said that there was backlog, pointing out further that most of these cases were linked and there were also many that were settled before the date of hearing. Alternative Dispute Resolution Service that was introduced recently to deal with tax disputes is regarded as the chief tool in reducing caseload.