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Rowe and Vital Nut: Court of Appeal dismisses APN judicial review challenge premium
Card image Constantine Christofi
Card image Adam Craggs
Adam Craggs and Constantine Christofi (RPC) examine the judgment and consider where this leaves us.
 
8 February 2018
Tax and the City briefing for October 2017 premium
Card image Zoe Andrews
Card image Jeanette Zaman

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

12 October 2017
Tax and the City briefing for September 2017 premium
Card image Zoe Andrews
Card image Jeanette Zaman
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
14 September 2017
Pitcher: APN penalty overturned premium
Card image Gideon Sanitt
In Pitcher, the tribunal has considered HMRC’s entitlement to issue a penalty following non-payment of an accelerated payment notice. Gideon Sanitt (Macfarlanes) reviews the impact of that decision.
 
6 July 2017
The failed JR challenges to APNs: lessons to be learned?
Card image Patrick Cannon
Taxpayers should question their legal advisers carefully about bringing future challenges to the accelerated payment notices regime if they are not to throw good money after bad. Patrick Cannon (15 Old Square) reviews the four reported judicial review challenges to APNs of note.
 
1 September 2016
HMRC’s misunderstanding of accelerated payment notices premium
Card image Chris Davidson
Chris Davidson (KPMG) believes that HMRC has misinterpreted the 2004 DOTAS rules by issuing APNs on the basis that they are substantially the same as a previous transaction that was notifiable under DOTAS. 
 
2 June 2016
Dr Walapu v HMRC
Card image Cathya Djanogly

Claim for judicial review of an advance payment notice rejected

29 March 2016
APNs: time for Parliament to reconsider?
Card image Peter Vaines

Peter Vaines (Field Court Tax Chambers) suggests it is time for Parliament to step in to counter unintended consequences of APNs.

1 March 2016
Storm warning: APNs and EBTs
Card image Thomas Dalby

Thomas Dalby (Gabelle) looks at HMRC’s next move following the closure of the EBT settlement opportunity.

17 September 2015
Tax and the City briefing for August 2015
Card image Mark Middleditch

Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter affecting the City.

14 August 2015
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