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FOLLOWER-NOTICE


K Pitt v HMRC premium
Upper Tribunal clarifies application of the follower notice regime.
1 February 2024
How binding are FTT decisions? premium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) considers two ways in which decisions of the FTT can influence the results of later cases.
9 March 2023
20 questions: HMRC’s civil and criminal powers premium
Card image Adam Craggs
Card image Constantine Christofi
A detailed guide by Adam Craggs and Constantine Christofi (RPC).
11 May 2022
Back to basics: Accelerated payment notices and follower notices premium
Card image Steven Porter
Card image Sam Wardleworth
Steven Porter and Sam Wardleworth (Pinsent Masons) provide a refresher guide to these ‘game changing’ regimes.
1 February 2022
When is a defective HMRC notice invalid? premium
Card image Steven Porter
Card image Sam Wardleworth
Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.
29 September 2021
Haworth: the Supreme Court’s ruling on follower notices premium
Card image Ben Elliott
HMRC’s attempts to reverse the limitations imposed by the Court of Appeal backfired, as Ben Elliott (Pump Court Tax Chambers) explains.
22 July 2021
Private client review for October 2020 premium
Card image Andrew Goldstone
Card image Katherine Forster
Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent tax developments affecting private clients.
15 October 2020
Locke: Court of Appeal again quashes follower and accelerated payment notices premium
Card image Geoff Lloyd
Geoff Lloyd (EY) discusses the impact of a second Court of Appeal decision in six months that has overturned follower and accelerated payment notices.
14 November 2019
Haworth: Court of Appeal quashes follower and accelerated payment notices premium
Card image Sabina Margulies
Sabina Margulies (Lexis®PSL Tax) reviews lessons from the Court of Appeal judgment.
14 May 2019
Taking issue with follower and accelerated payment notices premium
Card image Geoff Lloyd
Card image Dan White
Geoff Lloyd and Dan White (EY) examine recent court decisions which tend to favour HMRC’s application of the FN and APN provisions.
 
20 September 2018
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