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Never going to budge

Although Ingenious Media was given permission to bring a claim for judicial review over the legality of accelerated payment notices, even a victory will not change the fact that they're here to stay, says Leigh Sayliss

26 May 2015

One of the hottest topics during the life of the coalition parliament was (and looks likely to continue to be under the Conservative government) the matter of tax avoidance. Newspapers have promoted stories of large international companies, celebrities, bankers and hedge fund managers, all accused of not paying their 'fair share' of tax and, not surprisingly, politicians have responded by giving more and more power to HMRC to tackle what they see as aggressive tax avoidance schemes.

HMRC considers that taxpayers, especially those involved in tax avoidance, will want to drag out the appeals process for as long as possible, so as to delay the inevitable (in HMRC's view at least) outcome where HMRC is victorious in court and is paid the tax due.

In response to this, the Finance Act 2014 introduced the accelerated payment notice (APN), through which HMRC can require a tax...

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