The High Court has rejected a judicial review application challenging the legality of accelerated payment notices, as well as their compatibility with human rights (Nigel Rowe and others v HMRC [2015] EWHC 2293).
Expert insight on one of the most powerful weapons in HMRC's arsenal
Application for interim relief against a PPN
Steve Bousher (Joseph Hage Aaronson) reviews recent decisions on accelerated payment notices as a new counter avoidance power used by HMRC.