The Court of Appeal has granted the investors in Ingenious Media Film partnership schemes the right to appeal the decision of the High Court, dismissing their judicial review challenge against HMRC issuing them with partner payment notices (PPNs). The claimants' challenge was dismissed by Mrs Justice Simler DBE earlier this year (The Queen (on the application of Rowe and Others) v HMRC [2015] EWHC 2293 (Admin), reported in Tax Journal, 7 August 2015). Pinsent Masons, the law firm which is acting on the appeal, says that more than 80 claimants will be involved in the appeal. The hearing is expected to take place towards the end of 2016.
The Court of Appeal has granted the investors in Ingenious Media Film partnership schemes the right to appeal the decision of the High Court, dismissing their judicial review challenge against HMRC issuing them with partner payment notices (PPNs). The claimants' challenge was dismissed by Mrs Justice Simler DBE earlier this year (The Queen (on the application of Rowe and Others) v HMRC [2015] EWHC 2293 (Admin), reported in Tax Journal, 7 August 2015). Pinsent Masons, the law firm which is acting on the appeal, says that more than 80 claimants will be involved in the appeal. The hearing is expected to take place towards the end of 2016.
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