Market leading insight for tax experts
View online issue

Back to basics: Accelerated payment notices and follower notices

Speed read
Accelerated payment notices and follower notices were game changers when introduced in 2014, requiring disputed tax to be paid up-front and imposing substantial penalties on taxpayers who refuse to settle when HMRC has won a judicial ruling ‘relevant’ to their arrangements. There is no right of appeal, only a right to make written representations, which makes judicial review the only potential remedy. The courts have been largely unwilling to interfere with the operation of the regime. The number of notices issued has slowed significantly since their 2015/16 heyday. Taxpayers receiving one should ensure the notice is valid and must follow the correct procedure to avoid penalties.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top